The solution for the below quiz is provided. For (c), I don't understand why the answer is $36,896. Especially, I'd like to know why planned indirect labor is 192 hours. Will you please advise how to solve (c) step-by-step?

Thank you in adance.

(c) The TDABC analysis develops separate capacity cost rates for the two overhead resources shown in part (b). Indirect Labor Machinery Resource cost per month $19.240 $150,000 Resource capacity per month Indirect labor: 4 x 130 hours 520 Machines: 3 x 250 hours 750 Capacity cost rate per hour $37 $200 Planned hours for deluxe 192 128 ABC cost $7,104 $25.600 The overhead that will be allocated to the deluxe product is $7,104 + $25,600 = $32,704. Subtracting this from the contribution margin of $69,600, the gross margin using TDABC is $36,896, which is less than the gross margin using a plantwide rate. The ABC approach more accurately captures the high indirect labor costs of setup for the deluxe model.Sigma Company produces three versions of a brass desk lamp: basic, custom, and deluxe. The planned production information for the upcoming month follows: Cost er Frin e Hours er Resources l-longll Benets Total Blunt: Direct labor $4,273 $300 $5,030 130 Indirect labor cost $4,213 $600 4,810 130 liachineg' $50,003 850,000 250 Basic Custom Deluxe Selling price per unit $123 $190 $230 Direct materials cost per unit $43 350 $55 Production Information Basic Custom Deluxe Production and sales volume (units) 4,503 3,200 1,200 Direct labor hours per unit 2.03 2.50 3.00 Total direct labor hours 9,003 3,000 3,600 Machine hours per unit 0.05 0.08 0.09 Total machine run time (hours) 225 256 108 Number ofproduction runs 12.03 10.00 8.00 Setup time per production run {machine hours) 2.03 1.00 2.50 Total setup time (machine hours) 24.03 10.00 20.00 Total machine hours 249 266 128 Indirect labor data. Setup time per run (hours) 3.00 4.00 6.00 Number of employees per setup 4 4 4 Indirect labor hours per setup 12.00 16.00 24.00 In order to meet anticipated demand for the upcoming month, Sigma Company plans to rent three machines, each costing $50,000 per month, and hire four indirect workers, each costing 84,810 per month The total cost of the three machines and four indirect workers comprises the total overhead cost at Sigma Company. Required a. Given the production plan, What is the deluxe product" s plarmed total contribution margin? b. If Sigma Company computes a plantwide rate to allocate total overhead cost to the three products by dividing the sum of indirect labor cost and machine cost by planned total direct labor hours, What is the total overhead cost that will be allocated to the deluxe product, and what will be its resulting gross margin? c. If Sigma Company uses TDABC to allocate the indirect labor cost and the machine cost to the three products, what will be the total overhead cost allocated to the deluxe product, and what will be its resulting gross margin