why is the answer 21480 ? please explain step by step

Faulks Engineering Ltd is tendering for a contract that will require the use of 234 units of Component LZA7SZ. This component is not normally used by the business, however, 110 units are currently held as inventories following a cancelled order. These units cost the business 105 each. The business hos no other use for these units and so it is considering selling them for 60 each. The current replacement cost of the units is 120 each What is the total relevant cost of Component LZ475Z for the purposes of the contract tender? The total relevant cost is