Metal Company budgeted $556,000 manufacturing direct wages, 2,500 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	$ 198,000	3,300	pounds	Weight of materials
Machine setup	14,000	400	setups	Number of setups
Machine repair	1,800	30,000	machine hours	Machine hours
Inspections	10,200	170	inspections	Number of inspections

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

Direct labor	25	hours
Direct materials	140	pounds
Machine setup	40	setups
Machine hours	15,100	machine hours
Inspections	20	inspections

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