i need step by step this exercise

Standard labor capacity is $3$ hours per $200$ lbs

The standard machine capacity is $1\mathrm{.}5$ hours per $100$lb including loading and unloading operations

The downtime cost $$150/$hr

The material cost is $$65/$lb

Labor cost $$12\mathrm{.}50$ per hour

After determine the resource $($labor$,$material, equipment$)$ cost$,$ select the major offender resource