TB MC Qu. 5-68 Wings Co. budgeted... Wings Co. budgeted $567,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $132,000 15,300 1,920 11,200 Budgeted Level for Cost Driver 4,400 pounds 510 setups 32,000 machine hours 280 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 20 hours 250 pounds 50 setups 16,200 machine hours 15 inspections The total overhead of Job #971 under the ABC costing is