$150 per hour is on the low end for good SAP consultants. We were paying $300 per hour for some InfoSys SAP HANA people, and even independents were around $200+.

If they're doing anything beyond vanilla consulting work with SAP then I doubt they're using cheaper offshore talent. Or maybe they are and that's why this project has failed so spectacularly. (Note: I'm not saying all offshore talent is hot garbage, I'm saying the cheap talent is hot garbage, especially SAP consultants).