Randy Company applies an activity-based costing system with the following data.

Activity Cost Pools Budgeted Overhead Cost Budgeted Level for Cost Driver

Materials handling 50,000 10,000 pounds

Machine setups 140,000 250 setups

Inspections 48,000 100 inspections

The company budgeted $250,000 in manufacturing direct wages and 6,250 direct labor hours.

Requirements for Job #102 which manufactured 10 units of product are as follows:

Direct materials 100 pounds

Direct labor 50 hours

Machine setups 20 setups

Inspections 18 inspections

Compute the overhead cost assigned to Job #102 for machine setups.