Wings Co$.$ budgeted $$555,600$ manufacturing direct wages, $2,315$ direct labor hours, and had the following manufacturing overhead:

$\backslash$table$[[\backslash$table$[[$Overhead$],[$Cost Pool$]],\backslash$table$[[$Budgeted$],[$Overhead Cost$]],$Cost Driver,$\backslash$table$[[$Overhead Cost$],[$Driver$]]],[\backslash$table$[[$Materials$],[$handling$]],$$$160,000,3,200$ pounds,$\backslash$table$[[$Weight of$],[$materials$]]],[$Machine setup,$13,200,390$ setups,$\backslash$table$[[$Number of$],[$setups$]]],[$Machine repair,$1,380,30,000$ machine hours,Machine hours$],[$Inspections$,10,560,160$ inspections,$\backslash$table$[[$Number of$],[$inspections$]]]]$

Requirements for Job #$971$ which manufactured $4$ units of product:

$\backslash$table$[[$Direct labor,$20$ hours$],[$Direct materials,$130$ pounds$],[$Machine setup,$30$ setups$],[$Machine hours,$\backslash$table$[[15,000$ machine$],[$hours$]]],[$Inspections$,15$ inspections$]]$

If Wings uses a volume$-$based overhead rate based on direct labor hours, the manufacturing overhead for Job #$971$ is:

$$1,020.$

$$990.$

$$3,460.$

$$6,400$

$$1,600.$