Wings Co. budgeted $570,000 manufacturing direct wages, 3,000 direct labor hours, and had the following manufacturing overhead: Budgeted Level Budgeted Overhead Cost overhead Cost Pool for Cost Driver Overhead Cost Driver Materials handling Weight of materials $188,000 4,700 pounds 540 setups Machine setup Machine repair Inspections 21,600 Number of setups 31,500 machine hours 310 inspections 1,260 Machine hours Number of inspections 12,400 Requirements for Job # 971 which manufactured 4 units of product: 25 hours Direct labor 200 pounds Direct materials Machine setup 30 setups 16,500 machine hours 20 inspections Machine hours Inspections The total overhead of Job # 971 under the ABC costing is