What is the procedure for rounding overhead costs if rounding them up would result in a slight overshoot of the specified limit (25% flat rate)?

Overhead costs are set at a flat rate of 25%.
When filling out the Application Form (AF), this rate must not exceed the specified limit in any individual year of the project, nor over the entire duration of the project. When reviewing the Application Form, the focus is not on arithmetic (mathematical) rounding, but on compliance with the maximum allowed overhead cost rate, i.e., 25%.