Group Calculation for UTIL

9,000.00 (group limit) ÷ 17,621.57 (sum of gross shares) = 0.510738

6,378.57 (gross share for UTIL) × 0.510738 = 3,257.78 (net share for UTIL − billable amount)

6,378.57 − 3,257.78 = 3,120.79 (group adjustment)