Wings Co, budgeted $564,000 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 $164,000 14,400 1,800 15,000 Budgeted Level for Cost Driver Overhead Cost Driver 4,100 pounds Weight of materials 480 setups Number of setups 30,000 machine hours Machine hours 250 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 20 hours 220 pounds 40 setups 15,900 machine hours 15 inspections Using ABC, overhead cost assigned to Job #971 for machine setup is