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

$\backslash$table$[[,$Budgeted,Budgeted Level f$],[$Overhead Cost Pool,Overhead Cost,Driver$],[$Materials handling,$$140,000,3,500$ pounds$],[$Machine setup,$14,700,420$ setups$],[$Machine repair,$1,500,30,000$ machin$],[$Inspections$,11,400,190$ inspect$]]$

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

$\backslash$table$[[$Direct labor,$20$ hours$],[$Direct materials,$160$ pounds$],[$Machine setup,$40$ setups$],[$Machine hours,$15,300$ machine hours$],[$Inspections$,15$ inspections$]]$

Using activity$-$based costing, the materials handling overhead cost assigned to Job #$971$ is:

Multiple Choice

$$2,650.$

$$900.$

$$6,400.$

$$765.$