13. Wings Co. budgeted $570,000 manufacturing direct wages, 3,000 direct labor hours, and had the following manufacturing overhead:

Overhead Cost Pool	Budgeted Overhead Cost			Budgeted Level for Cost Driver		Overhead Cost Driver
Materials handling	$	188,000		4,700	pounds	Weight of materials
Machine setup		21,600		540	setups	Number of setups
Machine repair		1,260		31,500	machine hours	Machine hours
Inspections		12,400		310	inspections	Number of inspections

Requirements for Job #971 which manufactured 4 units of product:

Direct labor	25	hours
Direct materials	280	pounds
Machine setup	30	setups
Machine hours	16,500	machine hours
Inspections	20	inspections

If Wings uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is:

Multiple Choice

• $800.00.

• $1,200.00.

• $1,860.50.

• $5,260.00.

• $7,442.00.