Wings Co. budgeted $556,000 manufacturing direct wages, 2,500 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $198,000 14,888 1,800 10,200 Budgeted Level for Cost Driver 3,300 pounds 400 setups 30,000 machine hours 17e inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 25 hours 140 pounds 40 setups 15,180 machine hours 2e inspections If Wings uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is: $1,200,00, $1,400,00, $2,240.00. $3,570.00. $8,960.00