diff --git a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
index 93b913d..56d7976 100644
--- a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
@@ -1801,4 +1801,73 @@ open class ReportService(
         return workbook
     }
 
+    fun getCostAndExpense(status: String): List<Map<String,Any?>>{
+        val sql = StringBuilder(
+            " with cte_timesheet as ( "
+                + " Select p.code, s.name as staff, IFNULL(t.normalConsumed, 0) as normalConsumed, IFNULL(t.otConsumed , 0) as otConsumed, s2.salaryPoint, s2.hourlyRate, t.staffId,"
+                    + " t.recordDate"
+                    + " from timesheet t"
+                    + " left join project_task pt on pt.id = t.projectTaskId"
+                    + " left join project p ON p.id = pt.project_id"
+                    + " left join staff s on s.id = t.staffId"
+                    + " left join salary s2 on s.salaryId = s2.salaryPoint"
+                    + " left join team t2 on t2.id = s.teamId"
+                    + " )"
+                    + " select p.code, p.description, c.name as client, concat(t.code, \' - \', t.name) as teamLead, p.expectedTotalFee,"
+                    + " SUM(IFNULL(cte_ts.normalConsumed, 0)) as normalConsumed,"
+                    + " SUM(IFNULL(cte_ts.otConsumed, 0)) as otConsumed,"
+                    + " IFNULL(cte_ts.hourlyRate, 0) as hourlyRate"
+                    + " from project p"
+                    + " left join cte_timesheet cte_ts on p.code = cte_ts.code"
+                    + " left join customer c on c.id = p.customerId"
+                    + " left join tsmsdb.team t on t.teamLead = p.teamLead"
+                    + " left join staff s on s.id = cte_ts.staffId"
+                    + " left join grade g on g.id = s.gradeId"
+                    + " left join team t2 on t2.id = s.teamId"
+                    + " where ISNULL(p.code) = False"
+        )
+        if(status != "All"){
+            sql.append(
+                " and p.status = :status"
+            )
+        }
+        sql.append(
+            " group by p.code, p.description , c.name, teamLead, p.expectedTotalFee , hourlyRate" + " order by p.code"
+        )
+
+        val args = mapOf(
+            "status" to status
+        )
+
+        val otFactor = BigDecimal(1).toDouble()
+        val queryList = jdbcDao.queryForList(sql.toString(), args)
+        val costAndExpenseList = mutableListOf<Map<String, Any?>>()
+
+        for(item in queryList){
+            val hourlyRate = (item.getValue("hourlyRate") as BigDecimal).toDouble()
+            if(item["code"] !in costAndExpenseList){
+                costAndExpenseList.add(
+                    mapOf(
+                        "code" to item["code"],
+                        "description" to item["description"],
+                        "client" to item["client"],
+                        "teamLead" to item["teamLead"],
+                        "budget" to item["expectedTotalFee"],
+                        "totalManhours" to item["normalConsumed"] as Double +  item["otConsumed"] as Double,
+                        "manhourExpenditure" to (hourlyRate * item["normalConsumed"] as Double )
+                                +  (hourlyRate * item["otConsumed"]as Double * otFactor)
+                    )
+                )
+            }else{
+                val existingMap = costAndExpenseList.find { it.containsValue(item["code"]) }!!
+                costAndExpenseList[costAndExpenseList.indexOf(existingMap)] = existingMap.toMutableMap().apply {
+                    put("totalManhours", get("manhours") as Double + (item["normalConsumed"] as Double +  item["otConsumed"] as Double))
+                    put("manhourExpenditure", get("manhourExpenditure") as Double + ((hourlyRate * item["normalConsumed"] as Double )
+                            +  (hourlyRate * item["otConsumed"]as Double * otFactor)))
+                }
+            }
+        }
+
+        return costAndExpenseList
+    }
 }
diff --git a/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt b/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt
index a336018..8c8e045 100644
--- a/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt
@@ -225,4 +225,9 @@ fun downloadLateStartReport(@RequestBody @Valid request: LateStartReportRequest)
             .body(ByteArrayResource(reportResult))
     }
 
+    @GetMapping("/costNExpenses/{status}")
+    fun getManhoursSpent(@PathVariable status: String): List<Map<String, Any?>> {
+        return excelReportService.getCostAndExpense("All")
+    }
+
 }
\ No newline at end of file