We maintain that our consultants should and do make 85% of the billing. In order to attract top talent in the industry, we feel there should be a fair mark up. For us to succeed in this venture we realize that our overhead expenses must be controlled. Our goal is to continue to provide the lowest rates in the industry while still maintaining a large network of highly qualified Systems Analysts who make a major portion of their billing. It has been our experience that consultants who have been paid well and treated well will stay for the length of the project and beyond to satisfy our clients.