Metal Company budgeted $570,000 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 Budgeted Level for Cost Driver 4,700 pounds Cost $ 188,000 21,600 540 setups 1,260 12,400 31,500 machine hours 310 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 25 hours Machine setup Machine hours Inspections 200 pounds 30 setups 16,500 machine hours 20 inspections Using Activity-Based Costing, overhead cost assigned to Job #971 for machine setup is Multiple Choice $2,510. $800. $8,000.