Wings Co

Wings Co. budgeted $555,600 manufacturing direct wages, 2,315 direct labor hours, and had the following manufacturing overhead: 
Overhead Cost Pool Materials handling Machine Budgeted laway... Overhead Cost $160,000 13,260 Budgeted Level for Cost Driver 3,200 pounds 390 Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections setup setups Machine repair Inspections 1,380 10,560 30,000 machine hours 160 inspections 
Requirements for Job #971 which manufactured 4 units of product: 
Direct labor 20 hours Direct materials 130 pounds Machine setup 30 setups 
Machine hours Inspections 
15,000 machine hours 15 inspections 
Using ABC, overhead cost assigned to Job #971 for inspections is: 
Multiple Choice 
0 $6,500. 0 $2,300. 
0 $990.