The direct costs developed in the original estimate explicitly exclude project contingency and contractor overhead. Because overhead is included implicitly in the other estimates, an estimated overhead cost is added to the cost of scope for this comparison. The total direct cost of one absorber represents 4.82% of the total direct field cost of the Mustang unit, so the overhead cost associated with the absorber is estimated as 4.82% of the total contractor overhead and contractor's profit of $60.1MM.