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

If Wings uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is: