could you pls help me with this question and how you got it ? Thank you

WW 2 - e , bowing: has four catauories of manufacturing overhead. The four an am far the next year are as foilows: , w , Ex annual of manufau urine Cost driver pected mt cost $ Macmnehoum 255000 Number of material 125 000 moves Number of setups 30 000 Numberof 105000 inspections 1mm manager has meentiy attended a conference where he heard about a contemporary method of costing Machine hours 30 000 k- ftF Mater-int move: 10 000 swipe 1500 Inspections 6000 it Niddrie Manufacturing Company used direct iabour hours as the cost driver the amount of manufacturing overhead allocated to the proposed job would be: Seiect one: $31 600 $121 600 ' $40 000 X $164 800 The correct answer is: $164 800