Wings Co. budgeted $572,000 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 $196,000 19,600 1,600 16,500 Budgeted Level for Cost Driver Overhead Cost Driver 4,900 pounds Weight of materials 560 setups Number of setups 32,000 machine hours Machine hours 330 inspections Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 20 hours 220 pounds 30 setups 16,700 machine hours 15 inspections Using ABC, overhead cost assigned to Job #971 for inspections is