Wings Co. budgeted $566,000 manufacturing direct wages, 3,000 direct labor hours, and had the following manufacturing overhead: Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $172,000 20,000 1,860 16,200 Budgeted Level for Cost Driver Overhead Cost Driver 4,300 pounds Weight of materials 500 setups Number of setups 31,000 machine hours Machine hours 270 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours 25 hours 240 pounds 40 setups 16,100 machine hours If Wings uses a volume-based overhead rate based on direct labor hours, the manufacturing overhead for Job #971 is: Multiple Choice $7,002.00 $1,600,00 $1750.50 $4.770.00 $1,200.00