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Metal Company budgeted $ 5 6 7 , 0 0 0 manufacturing direct wages, 2 , 0 0 0 direct labor hours, and had the

Metal Company budgeted $567,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead:
\table[[,Budgeted Overhead,Budgeted Level for Cost],[Overhead Cost Pool,Cost,Driver,Overhead Cost Driver,,],[Materials handling,132,000,4,400 pounds,Weight of materials,,],[Machine setup,15,300,510 setups,Number of setups,,],[Machine repair,1,920,32,000 machine hours,Machine hours,,],[Inspections,11,200,280 inspections,Number of inspections,,]]
Requirements for Job #971 which manufactured 4 units of product:
Direct labor
Direct materials
Machine setup
Machine hours
Inspections
20 hours
250 pounds
50 setups
16,200 machine hours
15 inspections
Using Activity-Based Costing, overhead cost assigned to Job #971 for machine setup is:
Multiple Choice
$2,630.
$600.
$7,500
$972
$1,500
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