Metal Company budgeted $568,000 manufacturing direct wages, 3,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $ 225,000 15,600 1,650 17,400 Budgeted Level for Cost Driver 4,500 pounds 520 setups 33,000 machine hours 290 inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 25 hours 180 pounds 40 setups 16,300 machine hours 15 inspections Using Activity-Based Costing, overhead cost assigned to Job #971 for machine setup is: Multiple Choice O $2,570. $900 O $9,000 O $815 O O $1,200