Wings Co. budgeted $562,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $156,000 18,400 1,220 11,500 Budgeted Level for Cost Driver 3,900 pounds 460 setups 30,500 machine hours 230 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 20 hours 200 pounds Machine setup Machine hours Inspections 50 setups 15,700 machine hours 15 inspections Using ABC, the materials handling overhead cost assigned to Job #971 is: