TB MC Qu. 5-64 Wings Co. budgeted... Wings Co. budgeted $573,000 manufacturing direct wages, 3,000 direct labor hours, and had the following manufacturing overhead: Budgeted Budgeted Level Overhead Cost Pool Overhead Cost for Cost Driver Overhead Cost Driver Materials handling $200,090 5,000 pounds Weight of materials Machine setup 17,100 570 setups Number of setups Machine repair 1, 590 31, 800 machine hours Machine hours Inspections 13, 600 340 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor 25 hours Direct materials 230 pounds Machine setup 40 setups Machine hours 16,800 machine hours Inspections 20 inspections Using ABC, the materials handling overhead cost assigned to Job #971 is: Multiple Choice O $1,200. O $800. O $2,570. O $840. O $9.200