Costs incurred Previous Month Current Month 100 850 Planning Supplies Labor Overhead (40% of labor) Swimming activities Supplies Direct Labor Overhead (50% of labor) Non-swimming activities Cost of activities 9701 1200 620 400 90 320 Profit is 25 percent Costs incurred Previous Month Current Month 100 850 Planning Supplies Labor Overhead (40% of labor) Swimming activities Supplies Direct Labor Overhead (50% of labor) Non-swimming activities Cost of activities 9701 1200 620 400 90 320 Profit is 25 percent