Wings Co. budgeted $565,000 manufacturing direct wages, 2,500 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $ 168,000 14,700 1,550 13,000 Budgeted Level for Cost Driver 4,200 pounds 490 setups 31,000 machine hours 260 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 Machine setup Machine hours Inspections 20 hours 230 pounds 40 setups 16,000 machine hours 15 inspections If Wings uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is