X	Indirect Cost X	Y	Indirect Cost Y	Z	Indirect Cost Z
Direct labor	320	320 x 8.40 = 2,688	730	730 x 8.40 = 6,132	45	45 x 8.40 = 378
Machine processing	1,340	1,340 x $3.70= $4,958	1,950	1,950 x $3.70 = $7,215	35	35 x $3.70= $129.50
Machine preparation	3	3 x $55.00 = $165	4	4 x $55.00 = $220	3	3 x $55 = $165
Production order	2	2 x $255.00 = $510	5	5 x $255.00 = $1,275	3	3 x $255 = $765
Shipping and handling	5	5 x $165.00 = $825	7	7 x $165.00 = $1,155	3	3 x $165.00 = $495
Product support	1	1 x $ 1,200 = $1,200.00	1	1 x $ 1,200 = $1,200.00	1	1 x $ 1,200 = $1,200.00

Complete: Total Indirect Cost for X, Y and Z

X	Y	Z
Indirect cost $ Direct labor $	Indirect cost $ Direct labor $	Indirect cost $ Direct labor $
Total indirect cost: $	Total indirect cost: $	Total indirect cost: $