Drug smugglers, like legitimate business executives, have to spend money to make money. Federal law enforcement officials say the following figures, based on their two-year investigation of the Toombs-Pernell case, are typical of a large smuggling operation's overhead.

* $40,000--Agreed-upon price for use of secluded airstrip in rural Georgia to import marijuana.

* $167,000--Paid for "Centaurus," a 51-foot Morgan Out Islander sailboat carrying 6 1/2 tons of marijuana into Chesapeake Bay; larger boats, at up to $200,000, might be discarded as too "hot" after three or four runs.

* $100,000--Cost of a twin-engine Beechcraft airplane bought with a cashier's check drawn on a Bahamian bank account and registered to Southeast Seafood Corp., a nonexistent firm; carrying 2,000 pounds of Colombian marijuana when it was forced down in Haiti by engine trouble.

* $10,000 to $12,000--Daily rate for chartered executive jets used to ferry large amounts of cash from Washington to the Bahamas and Grand Cayman Island.

* $11,000--Pickup truck used in unloading marijuana from plane or boat.

* $2,500--Per-person fee for unloading a planeload of marijuana.

* $100,000 to $150,000--Boat captain's fee.

* $5,000--Fee for unloading plus truck-driving.

* $10,000--Per-person to unload a boat.

* $1-a-pound--Paid to a sentry to guard a "stash house," holding several tons of marijuana.

* $25,000--Bribe allegedly paid to a witness not to testify to a federal grand jury.

* Undetermined--Cost of sophisticated electronics gear, walkie-talkies, CB radios, "blue boxes" for communicating from the ground to airborne planes, leases for stash houses, legal fees and bail bonds for arrested employes.