Metal Company budgeted $558,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Budaeted Overhead Cost Budaeted Level for Cost Driver Overhead Cost Driver Requirements for Job #971 which manufactured 4 units of product: Using Activity-Based Costing, overhead cost assigned to Job \#971 for machine setup is: $2,650$1,400$900$765$6,400