Detertmine and $4$ ow Owerhearl Rate

$\backslash$table$[[$thentians of sational,$4$ate. $($CB$)],[$Sabtes viementary,$111,000],[$Devituac$,412000]]$

on commute a prettetrmined owerhead rale appled on the bask of direct labor hovars

hastai to twe cecintal placry $$ngicable$.$ fanth to lebin ingimil places if appliciele