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Hello I would like to know how the indirect labor -total setup hours is calculated. Total indirect labor hours Vanilla Chocolate Strawberry Mocha-Almond Total m

Hello I would like to know how the indirect labor -total setup hours is calculated.

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Total indirect labor hours Vanilla Chocolate Strawberry Mocha-Almond Total m # of production runs Handle production runs (hours/run) 3.0 3.0 Indirect labor-handle runs 57.0 45.0 9.0 117.0 Setup time per run (hours) 2.3 2.9 Indirect labor hours per run 5.8 Indirect labor-total setup hours 72.2 21.0 9.2 17.4 119.8 Indirect labor-maintain products 8.5 34.0 Total indirect labor hours 137.7 74.5 23.7 34.9 270.8

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