This example is aready completed but can someone explain show how these numbers were calculated?

Table 8.2 Examples of Indirect Cost Apportionment 110 200 SETI COMPANY COMPANY-WIDE (INDIRECT COSTS) Overhead (rent, utilities, clerical, machinery) OH 120 General (upper management, staff, benefits, etc.) G&A 40 Indirect Total 160 Project costs MARS Project PLUTO Project Total Direct labor (DL) 50 100 150 Direct non-labor (DNL) 40 10 50 90 Direct Total 200 Direct and Indirect Total 360 Some methods for apportioning indirect costs 1. Total indirect proportionate to total direct costs MARS Project PLUTO Project Total DL and DNL 90 110 200 OH and G&A 88 160 162 198 360 II. OH proportionate to direct labor only; G&A proportionate to all direct costs MARS Project PLUTO Project Total DL 50 100 150 OH on DL 40 80 120 DNL 40 10 50 G&A on (DL and DNL) 18 22 40 148 212 360 III. OH proportionate to direct labor only; G&A proportionate to DL and OH and DNL MARS Project PLUTO Project Total DL and OH and DNL 190 320 G&A 16.25 23.75 40 146.25 213.75 360 72 130 300 Part III Systems and Procedures for Planning and Control