Metal Company budgeted $$568,000$ manufacturing direct wages, $3,000$ direct labor hours, and had the following manufacturing overhead:

Overhead Cost Pool Budgeted Overhead Cost Budgeted Level for Cost Driver Overhead Cost Driver

Materials handling $ $225,0004,500$ pounds Weight of materials

Machine setup $15,600520$ setups Number of setups

Machine repair $1,65033,000$ machine hours Machine hours

Inspections $17,400290$ inspections Number of inspections

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

Direct labor $25$ hours

Direct materials $180$ pounds

Machine setup $40$ setups

Machine hours $16,300$ machine hours

Inspections $15$ inspections

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

Multiple Choice

$$2,570.$

$$900.$

$$9,000.$

$$815.$

$$1,200.$