Metal Company budgeted $$558,000$ manufacturing direct wages, $2,000$ direct labor hours, and had the following manufacturing overhead:

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

Using Activity$-$Based Costing, overhead cost assigned to Job #$971$ for machine setup is:

Multiple Choice

$$2,650.$

$$900.$

$$6,400.$

$$765.$

$$1,400.$