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 Cont $ 188,000 21,600 1.260 12,400 Budgeted Level for Cost Driver Requirements for Job #971 which manufactured 4 units of product Direct labor 4.700 pounds 540 setups 31, 500 machine hours 310 inspections Overhead Cost Driver Veight of materials Number of setups Machine hours Number of inspections Direct materials Machine setup Machine hours 25 hours 200 pounds 30 setups 16, 500 machine hours 20 inspections Inspections The total overhead of Job #971 under the Activity Based Costing costing is Multiple Choice O $535 $2.50 $10.660 O $155 $1995