The example in Table 9-2 shows three possible ways of apportioning total direct costs. Suppose, using the same example, the direct nonlabor (DNL) cost and G&A are broken down as follows:

Assuming all remaining costs shown in Table 9-2 are unchanged, compute the project costs for MARS and PLUTO using the following apportioning rules:

a. Overhead (OH) is proportionate to direct labor (DL).

b. Freight G&A is proportionate to materials.

c. Other G&A is proportionate to DL, OH, DNL, and freight.

Direct Nonlabor PLUTO MARS Materials Other 40 89 30 10 550 10 G&A Freight 8 Other 32 40