text_combined: estimated costs cgs physical sow louise got note regarding estimated costs cgs physical statement work according knowledge indirect expense includes overheads hr corp accounting tax legal infrastructure etc estimated indirect expense project ea 281 415 direct expenses associated steve stock beth perlman cost centers estimated direct expense project ea 184 107 estimated cost center indirect expense ea sum two types expenses equal 465 522 presented document therefore afraid estimated project costs presented document include corporate cost center overheads would please let know missed anything else thanks zhiyong