In this situation, there is a $10,000 overrun from the target costs. Applying the 80/20 share ratio, the seller's share of the overrun is 20% of $10,000 or a minus $2,000 in earned fee. The final value of this procurement is $110,000 in costs, plus a seller fee of $10,000 less $2,000, or $8,000 for a final price of $118,000.