Each drill takes $44 in materials and $36 in labor. So it costs the company ($44+$36)= $80 to MAKE one drill. THEN they're ready to sell it.
At the same time, the company has to pay $4,000 just to use the building to make the drills.
I can see at least two different questions here:
Question #1). How much does it cost the company if they MAKE 330 drills in one month ?
Materials and labor: 330 x ($80) = $26,400
Rent the building space: $4,000
Total for the month: $30,400
Question #2). How many drills do they have to SELL just to pay back the amount they already spent to manufacture those drills ?
We can't answer that right now, because we don't know the PRICE they charge for each drill when somebody buys it.