$\backslash$table$[[$Technicians$\text{'}$ wages and benefits,$\backslash$table$[[$Time$],[$Charges$]],\backslash$table$[[$Material$],[$Loading$],[$Charges$]]],[$Parts manager's salary and benefits,$$162,000,-],[$Office employee's salary and benefits,$40,500,16,200],[$Other overhead,$20,{250}_{?},45,{360}_{?}$