i need help finding the solution, this problem. how do i get the 120,000

Along with 2 other projects, Yolo, Inc. built a custom boat for Don Johnson in December. Direct labor in the production division was $36,000 for 1,200 hours. The Johnson project accounted for 400 of those hours and used up raw materials inventory of $100,000. Rent and insurance on the factory were $24,000. Selling and administrative costs were $120,000. Yolo assigns manufacturing overhead based on direct labor hours. According to the job cost sheet, how much did the boat cost to build? $280,000$120,000$136,000$100,000 Correct. Raw materials of $100,000 plus direct labor of $12,000 plus allocated overhead of $8,000 ( $20 per direct labor hour) =$120,000