So you miss my point completely, cannot argue with the given numbers that have been consistently used, and decide to start digging yourself into a hole by questioning the numbers. Okay, I'll play....
First, how do you KNOW Gloria didn't dedicate 1280 hours over the past year? I would bet, being an accounting type, she recorded her hours and would have a pretty accurate picture. And it isn't like nothing has been happening over the last year.
Second, since she is running her primary business, likely working 40+ hours a week doing that, hours dedicated to PTSC would constitute overtime hours. Where you work, what is the pay differential when working authorized OT? Everywhere I've worked, it was time and a half for the first 20 hours, and double for more.
So those hours worked at her normal rate could be argued to be worth time and a half, or $525/hr. That versus $75/hr - heck, double it to $150/hr.! Now throw in the OH expense consideration of my earlier post. Any way you cut it, from her perspective it would be a lossing proposition.
Want to dig deeper?
SGE