Please sow all steps to calculate A, B and C

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 90 110 200 Direct Total 200 Direct and Indirect Total 360 Direct Non-Labor MARS PLUTO G &A Materials 30 Freight 8 Other 10 Other 32 07 07 Assuming all remaining costs shown in Table 8.2 are unchanged, compute the project costs for MARS and PLUTO using the following apportioning rules: a. Overhead (OH) is proportionate to direct labor (DL). b. Freight G&A is proportionate to materials. c. Other G&A is proportionate to DL, OH, DNL, and freight