Metal Company budgeted $575,000 manufacturing direct wages, 2,000 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	$ 156,000	5,200	pounds	Weight of materials
Machine setup	17,700	590	setups	Number of setups
Machine repair	1,600	32,000	machine hours	Machine hours
Inspections	21,600	360	inspections	Number of inspections

Requirements for Job #971 which manufactured 4 units of product:

Direct labor	20	hours
Direct materials	330	pounds
Machine setup	40	setups
Machine hours	17,000	machine hours
Inspections	15	inspections

Using Activity-Based Costing, overhead cost assigned to Job #971 for machine setup is: