Wings Co. budgeted $567,000 manufacturing direct wages, 2,000 direct labor hours, and had the following manufacturing overhead:

Overhead Cost PoolBudgeted

Overhead CostBudgeted Level

for Cost DriverOverhead Cost DriverMaterials handling$132,0004,400poundsWeight of materialsMachine setup15,300510setupsNumber of setupsMachine repair1,92032,000machine hoursMachine hoursInspections11,200280inspectionsNumber of inspections

Requirements for Job #971 which manufactured 4 units of product:

Direct labor20hoursDirect materials250poundsMachine setup50setupsMachine hours16,200machine hoursInspections15inspections

Using ABC, overhead cost assigned to Job #971 for inspections is: