Taking each component in turn:
People
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Amount paid by Contractor for Contractor’s people + % people overheads = sub total for Contractor’s people
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Amount paid by Subcontractor for Subcontractor’s people + % people overheads = sub total for Subcontractor’s people
Plant and Materials
- Payments for purchasing Plant and Materials = sub total for Plant and Materials
Design
- (Total hours worked by Subcontractor’s employees x hourly rates in Contract Data) + % design overheads = sub total for design
The direct and subcontracted fee percentages are then applied to the relevant components to arrive at a total, in your case as the fee percentages are the same it doesn’t matter but it would be important to apply it correctly if they were different.