You take the cost of maintaining the facility and the salaries of the people associated with the facility. You then divide that cost by the number of hours the facility is actually used by paying customers. That's your hourly rate which is typically more than any rational person is prepared to pay.

If possible, you sneak in the cost of maintaining surplus civil servants who can't be laid-off because it literally requires an Act-of-Congress. Typically the guys doing the actual work are on-site contractors employed under at-will contracts at 80% market rates. The surplus civil servants can't be distracted with technical work because they're too busy writing proposals that won't get funded or preparing PowerPoint charts for doomed projects.

Gary