Wings Co. budgeted $555,600 0 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead Overhead Cost Budgeted Overhead Budgeted Level for Cost Overhead Cost Cost Driver Materials handling Machine Machine repair Inspections $160,000 3,200 pounds 13,200 390 setups Weight of materials Number of setups Machine hours Number of inspections setup 1,380 30,000 machine hours 10,5601160 inspections Requirements for Job #971 which manufactured 4 units of product Direct labor Direct materials Machine setup Machine hours Inspections 20 hours 130 pounds 30 setups 15,000 machine hours Using ABC, the materials handling overhead cost assigned to Job #971 is l fir O $2.300 ing $990. O $6.500 O $690 O $1,020