Mings Co. budgeted $555.600 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead: Overhead Budgeted Budgeted Level for Overhead Cost Cost Pool Overhead Cost Cost Driver Driver Materials $160,000 3,200 pounds Weight of handling materials Machine 13,200 390 setups Number of setup setups Machine 30,000 machine 1,380 Machine hours repair hours Number of Inspections 10,560 160 inspections inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor 20 hours Direct materials 130 pounds Machine setup 30 setups 15,000 machine Machine hours hours Inspections 15 inspections Using ABC, overhead cost assigned to Job #971 for machine repair is: O 5990 $690. O $2,300 o $1,020 O $6,500