Wings Co. budgeted $564,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead: Budgeted Overhead Cost Budgeted Level for Cost Driver Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Overhead Cost Driver Weight of materials Number of setups $164,000 4,100 pounds 14,400 1,800 15,000 480 setups 30,000 machine hours Machine hours 250 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product 20 hours Direct labor Direct materials Machine setup Machine hours Inspections 220 pounds 40 setups 15,900 machine hours 15 inspections The total overhead of Job #971 under the ABC costing is: $11,854 $185 $2,570. $460 $1,870