Wings Co. budgeted $564,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead Budgeted Budgeted Level for Cost Driver Overhead Cost Overhead Cost Pool Materials handling Machine setup Machine repair Inspections $164,000 14,400 1,800 15,000 Overhead Cost Driver Weight of materials Number of setups 4,100 pounds 480 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 The total overhead of Job #971 under the ABC costing is