The direct staffing cost is given by $108,000
Total cost of staffing = Direct staffing cost + overhead cost
Overhead cost = 15% of direct staffing cost
Overhead cost = 0.15 * 108,000= 16,200
So overhead cost of staffing is 16,200 dollars.
Adding this overhead cost to direct staffing cost ,
Total cost = 108,000 +16,200 = 1,24,200
Answer: The total cost of staffing is $1,24,200.