PLEASE ANSWER THIS COST ACCOUNTING QUESTION WITH DETAILED EXPLANATION AND STEP WISE SOLUTION. I'LL GIVE THUMBS UP$.$ THANKS.

Q$-2$

$[30]$

CLO. $3$ Upstate Mechanical, Inc. has been producing two bearings, components BL$.5,$ T$79$ and B$81,$ for use in production of its finished product. Upstate Mechanical's annual full capacity and requirement of these components is $8,000$ units of T$79$ and $11,000$ units of B$81.$ Data regarding the costs of manufacturing these two components at these levels of production are as follows:

$\backslash$table$[[,$T$79($Rs$.),$B$81($Rs$.)],[$Direct material,$18,000,41,250],[$Direct labor,$32,000,49,500],[$Manufacturing overhead,$46,000,74,250],[$Total Cost,$96,000,1,65,000$