Wings Co. budgeted $562,000 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 $ 156,000 3,900 pounds Weight of materials Machine setup 18,400 460 setups Number of setups Machine repair 1,220 30,500 machine hours Machine hours Inspections 11,500 230 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor 20 hours Direct materials 200 pounds Machine setup 50 setups Machine hours 15,700 machine hours Inspections 15 inspections The total overhead of Job #971 under the ABC costing is: Multiple Choice $165. $430. $2,620. $3,180. $11,378.