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	$13,260	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

The total overhead of Job #971 under the ABC costing is: