Total estimated indirect manufacturing cost of finishing. From what I'm seeing, it should be 500*15*50 (=N15(P6*N13)) but that equals $375,000. The example answer says it's supposed to be $212,500. How?

Total Estimated Indirect Manufacturing Cost Activi Materials handling Machine setup Insertion of parts Finishing Total estimated indirect manufacturing costs Standard Deluxe Total 33,000 Parts per rim 23,800 Setups per 500 rims 121,000 Finishing hours per rim 375,000 Total direct labor hours per rim 552,800 5.0 6.0 7.0 17.0 .0 6.5 7.0 8.0 11.0 34.0 8.5 15.0 $ Activi Materials handlin Number of Machine setupNumber of Insertion of parts Number of Finishing Predetermined Overhead Allocation Rate 6.00 per part 700.00 per setup 22.00 per pant parts setups parts Number of finishing hour 50.00 perhour Amount expected to be produced of each type 500.00