Help Save & Exit Metal Company budgeted $572,000 manufacturing direct wages, 2,500 direct labor hours, and had the following manufacturing overhead. Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $196,000 19,600 1,600 16,500 Requirements for Job #971 which manufactured 4 units of product Budgeted Level for Cost Driver 4,900 pounds 560 setups 32,000 machine hours 330 inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Direct labor Direct materials Machine setup 20 hours 300 pounds 30 setups Machine hours Inspections 16,700 machine hours 15 inspections If Metal Company uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is Multiple Choice