Metal Company budgeted $563,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $ 160,000 18,800 1,860 14,400 Requirements for Job # 971 which manufactured 4 units of product: Direct labor Direct materials 25 hours Budgeted Level for Cost Driver 4,000 pounds 470 setups 31,000 machine hours 240 inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Machine setup 210 pounds 40 setups 15,800 machine hours Machine hours Inspections 20 inspections The total overhead of Job #971 under the Activity-Based Costing costing is: Multiple Choice O $165. $455. $2,245. $3,250. $12,148