Wings Co. budgeted $555,600 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Budgeted Overhead Cost Budgeted Level for Cost Driver Overhead Cost Driver Materials handling $160,000 3,200 pounds Weight of materials Machine setup 13,200 390 setups Number of setups Machine repair 1,380 30,000 machine hours Machine hours Inspections 10,560 160 inspections Number of inspections

Requirements for Job #971 which manufactured 4 units of product: Direct labor 20 hours Direct materials 130 pounds Machine setup 30 setups Machine hours 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: A. $990.

B. $1,020.

C. $1,600.

D. $3,460.

E. $6,400.