PMsweet treats bakery december 2016

Hi Dear Tutor, I have a question. Question number 1 Process-------------Brownies----------------Muffins------------------Cupcakes Weighing------------60(140/40*15)----------45=(90/30*15)-----------100=(100/20*20) Mixing----------------80(140/40*20)----------48=(90/30*16)-------------60=(100/20*12) Baking---------------480(140/40*120)-------------330-(90/30*110)------------600=(100/20*120) Based on my calculation of Brownies' hours, it gives different figures for each department, the rest is okay. Why and How?. I did not understand this part? 140/40*15=52.5 140/40*20=70 140/40*120=420 Could you help me how did they find 60, 80 and 480