Relevant costing

sip co specialises in refurbishing the inside of yachts and has been asked to quote on a relevant cost basis, for the refurbishment of a yacht called bow. the refurbishment will start in one week’s time. sip co has spent $100 obtaining the following information about the refurbishment:

the material required will be:
10 m of teak

sip co has 5m of teak wood in inventory which cost $100/m and could be sold at a 5% discount on original cost. the teak is left from a previous job and is stained dark mahongany. the color of the stain required for bow, tan, is lighter and the costs of staining and sanding the teak are as follows:
sanding = $14/m
staining = $4.5/m
reset of staining machine, arising after each staining job is completed $80.
to ensure the color of the teak is consistent, all the teak for one job is stained at the same time and the staining cost is same irrespective of the age of the teak. to cost of purchasing new teak is $110/m. New teak can be stained the correct color for bow with no preparation.

what figure should be included in the quote for the new teak ? the answer for the question is $1220

in the answer given they have done the following working, could you please explain from where the 109 figure has come ?

relevant cost = (5*109) + (5*110) + (4.5*10) + 80 = 1220