TB MC Qu. 5-63 Wings Co. budgeted... Wings Co. budgeted $559,000 manufacturing direct wages, 2,300 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $144,000 17,200 1,830 12,000 Budgeted Level for Cost Driver 3,600 pounds 430 setups 30,500 machine hours 200 inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 25 hours 170 pounds 50 setups 15,400 machine hours 20 inspections If Wings uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is