Wings Co. budgeted $573,000 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 $200,000 17,100 1,590 13,600 Budgeted Level for Cost Driver 5,000 pounds 570 setups 31,800 machine hours 340 inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor Direct materials Machine setup Machine hours Inspections 25 hours 230 pounds 40 setups 16,800 machine hours 20 inspections Using ABC, the materials handling overhead cost assigned to Job #971 is