Metal Company budgeted $$573,000$ manufacturing direct wages, $3,000$ direct labor hours, and had the following manufacturing overhead:

$\backslash$table$[[,$Budgeted Overhead,Budgeted Level for Cost,$],[$Overhead Cost Pool,Cost,Driver,Overhead Cost Driver$],[$Materials handling,$$200,000,5,000$ pounds,Weight of materials$],[$Machine setup,$17,100,570$ setups,Number of setups$],[$Machine repair,$1,590,31,800$ machine hours,Machine hours$],[$Inspections$,13,600,340$ inspections,Number of inspections$]]$

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

$\backslash$table$[[$Direct labor,$25$ hours$],[$Direct materials,$230$ pounds$],[$Machine setup,$40$ setups$],[$Machine hours,$16,800$ machine hours$],[$Inspections$,20$ inspections$]]$

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

Multiple Choice

$$

$$2,570.$

$$800.$

$$9,200.$