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

Overhead Cost Pool	Budgeted Overhead Cost			Budgeted Level for Cost Driver		Overhead Cost Driver
Materials handling	$	132,000		4,400	pounds	Weight of materials
Machine setup		15,300		510	setups	Number of setups
Machine repair		1,920		32,000	machine hours	Machine hours
Inspections		11,200		280	inspections	Number of inspections

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

Direct labor	20	hours
Direct materials	250	pounds
Machine setup	50	setups
Machine hours	16,200	machine hours
Inspections	15	inspections

The total overhead of Job #971 under the ABC costing is:

Multiple Choice

• $215.

• $480.

• $2,220.

• $2,630.

• $10,572.