Indicate whether each of the following would be added to or subtracted from net income when using the indirect method to reconcile net income to cash flows from operating activities. 
Definitions:
Markup
Markup is the amount added to the cost price of goods to cover overhead and profit, determining the selling price.
Overhead Applied
The portion of estimated overhead cost allocated to each unit of production or activity based on the predetermined overhead rate.
Manufacturing Overhead
Factory-associated indirect expenses that arise during the manufacturing of a product.
Estimated Total
The projected summed amount or quantity determined through approximation or calculation at the outset of a project or for a specific period.
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