why is the answer 16754?

XYZ Limited provides a legal advice service and charges overheads to costs of jobs on the basis of hours worked by the company's lawyers. The plan for the current year is shown below, followed by details of advice given on a fraud case. Planned annual overheads 90,000 Planned annual hours to be worked by lawyers 3,750 Planned total annual salaries of 375,000 lawyers Fraud case - actual details: Hours worked by lawyers Travel and subsistence costs Cost of sub-contracting clerical support work 120 624 1,250