32. (8 points) Pebble Corp. budgeted $555,600 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead: Cost Pool Materials Handling Machine setup Machine repair Inspections Budgeted Cost $160,000 13,260 138,000 10,560 Cost Driver Number of pounds Number of setups Machine hours Inspections Activity 3,200 pounds 390 setups 30,000 machine hours 880 inspections Requirements for Job #184 included the following: Direct materials Machine setup Machine hours Inspections 130 30 1,500 15 pounds setups machine hours inspections Using ABC, calculate the total allocated manufacturing overhead cost of Job #184. Show supporting calculations for your answer, label your work