Tab-25 Labor Summary: Page 45. The calculated values on this tab are copied from the labor budget spreadsheet with a formula. Tab-25 shows the analysis of labor dollars and hours by principal and employee with the average labor rates and average direct labor rates for each category and firm-wide average labor rate. The Labor Summary can have as many categories as desired depending on how the staff in the Labor Budget is classified. There are only two categories in this model, Principal and Employee.