In this fixed price incentive fee contract, the target cost is estimated at $150,000 and the target fee at $30,000. The project is over, and the buyer has agreed the costs were, in fact $210,000. Because the seller's costs came in higher than the target cost, the seller shares in the added cost:60 percent to the buyer and 40 percent to the seller. Calculate the final fee, the final price, and the point of total assumption. I did not understand how they got $200,000 ???