Not quite sure how you got a 96 because this just isn't how it's done.
Here is a rather long post I made to someone else who tried to do something similar to yours:
http://www.askmehelpdesk.com/finance...ns-205066.html
You might want to start by going through that post. Read the first part carefully. It is not a choice between 1, 2 & 3. And it's not a choice about which count and which don't.
You have to do all three of 1, 2 & 3 for each item listed. It's not a choice between the numbers. It's a choice of what is within each numbered item. i.e. like make 3 columns. Column one is a choice of whether it's period or product. Column two is a choice between fixed or variable. Column three is a choice between DM, DL or overhead.