If a company receives more than 1 SBIR, and the company used two different indirect rates (perhaps to squeeze into budget limit) for both grants, then how would Indirects be distributed between both grants?
An example scenario: how would Rent of $1000 be distributed between Grant 1 ($300K @ 20% indirect rate) and Grant 2($300K @30% indirect rate) ? Would the $1000 Rent be distributed –
1) in proportion to the Grant amounts – therefore equally $500 & $500
2) in proporation to the indirect rates – therefore $400 & $600 in Grant 1 & 2, respectively?