Wings Co. budgeted $558,000 manufacturing direct wages, 2,000 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	$	140,000		3,500	pounds	Weight of materials
Machine setup		14,700		420	setups	Number of setups
Machine repair		1,500		30,000	machine hours	Machine hours
Inspections		11,400		190	inspections	Number of inspections

Requirements for Job #971 which manufactured 4 units of product:

Direct labor	20	hours
Direct materials	160	pounds
Machine setup	40	setups
Machine hours	15,300	machine hours
Inspections	15	inspections

Using ABC, overhead cost assigned to Job #971 for machine repair is:

Multiple Choice

• $2,650.

• $900.

• $6,400.

• $765.

• $1,400.