Metal Company budgeted $571,000 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 $ 144,000 22,000 1,580 16,000 Budgeted Level for Cost Driver 4,800 pounds 550 setups 31,600 machine hours 320 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 20 hours 210 pounds 40 setups 16, 600 machine hours 15 inspections Using activity-based costing, overhead cost assigned to Job #971 for machine repair is