Wings Co. budgeted $555,600 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead Budgeted Level 3, 200 pounds Budgeted Overhead Cost Pool Overhead Cost for Cost Driver Materials handling Machine setup Machine repair Inspections $160, 000 13,260 1,380 10,560 Overhead Cost Driver Weight of materials Number of setups 390 setups 30, 000 machine hours Machine hours 160 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product Direct labor Direct materials Machine setup Machine hours15,000 machine hours Inspections 20 hours 130 pounds 30 setups 15 inspections The total overhead of Job #971 under the ABC costing is: $2,300. o $1,520 $380. $9,200. $95