Thank you for the opportunity to help you with your question!

start with the inner most loops: for L beeps 4 times, and for m beeps 5 times
that is 9 total within the k loop
k executes 3 times, so 3*9 beeps = 27 at the same level for j loops 4 times = 3 beeps plus 27 total beeps
plus 1 standalone beep gives 31 beeps per step in the for i loop
i has 6 steps, so 6*31 = 167beeps

Please let me know if you need any clarification. I'm always happy to answer your questions.