Wings Co. budgeted $555,600 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead: Budgeted Budgeted Level for Overhead Cost Cost Driver Overhead Cost Pool Materials handling $160,0003,200 pounds Machine setup 13,200 390 setups Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Machine repair 138030,000 machine hours Inspections 10.560 160 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 15 inspections The total overhead of Job #971 under the ABC costing is