A company has identified the following overhead costs and cost drivers for the coming year:

			Budgeted
Overhead Item	Cost Driver	Budgeted Cost	Activity Level
Machine setup	Number of setups	$ 19,000	190
Inspection	Number of inspections	106,800	4,450
Material handling	Number of material moves	82,600	5,900
Engineering	Engineering hours	11,800	590

Budgeted direct labor cost was $110,100 and budgeted direct material cost was $308,280. The following information was collected on three jobs that were completed during the year:

	Job 101		Job 102		Job 103
Direct materials	$ 4,250		$ 9,250		$ 5,250
Direct labor	$ 1,900		$ 1,900		$ 3,800
Units completed	50		25		150
Number of setups	1		2		2
Number of inspections	10		5		15
Number of material moves	15		5		40
Engineering hours	5		25		8

If the company uses traditional costing and allocates overhead using direct labor cost, how much overhead cost should be assigned to Job 101?

rev: 04_17_2014_QC_48509

$4,250.

$1,900.

$650.

$3,800.