Not saying there isn’t some funny math in some areas, but $340/ hr for a crew ain’t too far off. If that is per seat, you’re right to question it.

$150/hr*1.5 for draft/ext coverage=$225+30%overhead (general average in all business)~$300.

Add in some $$ to cover ext bonuses and other costs and you’re pretty close to a plausible $340.

I’m gone from ASA now and I hate to see what’s happening to a great pilot group, but there are probably easier areas to cook books. For example, “IT services” is a nebulous term without hard numbers attached, pilots have pay charts with published numbers for comparison.