I can't cope with all that formatting, but this is how I do a roll-up:
        --------G--------- --H-- ----I----
  147   Direct Labor              $14,000 
  148   Overhead           72.0%  $10,080 
  149   Total Loaded Labor        $24,080 
  150   Matl & ODC                        
  151   Contract Labor            $-      
  152   Travel                    $1,400  
  153   MSO                       $2,000  
  154   Total Direct Cost         $27,480 
  155   G&A                15.0%  $4,122  
  156   Total Cost                $31,602 
  157   Profit             20.0%  $7,901  
  158   Sell Price                $39,503