Wings Co. budgeted $560,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Budgeted Budgeted Level Overhead Cost for Cost Driver Overhead Cost Driver $148,000 3,700 pounds Weight of materials 17,600 440 setups Number of setups 1,220 30.500 achine 30.50 hours Machine hours 12,600 210 inspections Number of inspections Machine repair Inspections Requirements for Job 1971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 20 hours 180 pounds 40 setups 15,500 machine hours 15 inspections Using ABC, overhead cost assigned to Job #971 for inspections is: Multiple Choice 0 $2,890. 0 O $900. 0 $7.200 0 O $620 0 O $1500