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 $160,0 00 3,200pounds Weight of materials Machine setup 13,26 390setups 0 Number of setups Machine repair 1,380 30,000 machine Machine hours 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 The total overhead of Job #971 under the ABC costing is: O $380. $9,200. $95. $2,300. $1,520