Metal Company budgeted $574,000 manufacturing direct wages, 4,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Budgeted Overhead Cost Budgeted Level for Cost Driver Overhead Cost Driver Materials handling $ 306,000 5,100 pounds Weight of materials Machine setup 23,200 580 setups Number of setups Machine repair 1,240 31,000 machine hours Machine hours Inspections 21,000 350 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor 20 hours Direct materials 320 pounds Machine setup 40 setups Machine hours 16,900 machine hours Inspections 15 inspections If Metal Company uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is