Metal Company budgeted $572,000 manufacturing direct wages, 2,500 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $ 196,000 19,600 1,600 16,500 Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup 20 hours 220 pounds 30 setups Budgeted Level for Cost Driver 4,900 pounds 560 setups 32,000 machine hours 330 inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Machine hours Inspections 16,700 machine hours. 15 inspections The total overhead of Job #971 under the Activity-Based Costing costing is: Multiple Choice CIDE Machine setup Machine hours Inspections 30 setups 16,700 machine hours 15 inspections The total overhead of Job #971 under the Activity-Based Costing costing is: Multiple Choice $185. $550. O $1,890. $2,350 O $11,435