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 160,0 Budgeted Level for Cost Driver Overhead Cost Driver Materials handling 3,200pounds Weight of materials 00 13,26 Machine setup 390setups Number of setups Machine repair 1,380 30,000 machine hours Machine hours 10,56 Inspections 0 160inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 20hours 130pounds 30setups 15,000machine hours 15inspections Using ABC, the materials handling overhead cost assigned to Job #971 is: $6,500. $2,300. $990. $690. $1,020