Attachment l a ) Total expenses ( Cost of goods sold and general and administrative)................·-------- extraordinary bl expenses . . . . . . . . . . . . . . . . . C------- Less ) direct labor ( include subcontract ) . . . . . (------- Le.ss d) Less material cost..........................( _ non-production costs supplemented Less e ) etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (-------} by grants, expenses . . . . . . . . . . . . . . . .. . .... .. . . . Overhead f) Less state g) aid ..............................( } by Overhead costs that need to offset b) be sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = I Overhead costs Direct labor (c) Overhead (i) percentage = I ly<NJ.it\ q·\sw\ msd.t.a \ wOf'd\ work\ovhd.d«
Attachment l a ) Total expenses ( Cost of goods sold and general and administrative)................·-------- bl Less extraordinary expenses . . . . . . . . . . . . . . . . . C------- ) Le.ss direct labor ( include subcontract ) . . . . . (------- d) Less material cost..........................( _ e ) Less non-production costs supplemented by grants, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (-------} f) Overhead expenses . . . . . . . . . . . . . . . .. . .... .. . . . g) Less state aid ..............................( } b) Overhead costs that need to be offset by sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overhead costs (i) I Direct labor (c) = Overhead percentage I = q·\sw\ msd.t.a \ wOf'd\ ly<NJ.it\ work\ovhd.d«