QUESTION32. K2 is a business law firm specializing in arbitration. Until

2023, its management accounting had only one direct expense item (lawyers'

remuneration) and a single analysis centre (Overhead Expenses). The allocation

base was the cost of the lawyers' remuneration (per euro). K2 customers are

charged 120% of the total cost of the contracts.

Lawyers'

remuneration: € 100,000,000

Overheads:

€ 190,000,000

For the Eiffel case, the direct cost of remuneration

for lawyers is €200,000.