Fortunado company uses abc to account for his chrome wheel process. They have identified four manufacturing activities that incur manufacturing overhead costs: materials handling, machine setup, insertion of parts, and finishing. The budgeted activity costs for the upcoming year and their allocation bases are as follows:

Total Budgeted Manufactoring Overhead Cost

Activity Allocation Base

Material Handling $6,400	Number of parts
Machine Setup $9,000	Number of setups
Insertion of parts 54,400	Number of Parts
Finishing 89,700	Finishing direct labor hours
Total $159,500

Fortnando Company to produce, 100 chrome wheels during the year. The wheels are expected to use 3,200 parts, require 25 setups, and consume 2,300 hours of fishing time.

Job 510 used 425 parts, required 6 setups, and consumed 300 finishing hours

Requirement 3: Computer the manufactoring overhead cost that shoud be assigned to Job 510