Metal Company budgeted $$573,000$ manufacturing direct wages, $3,000$ 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 $ $200,0005,000$ pounds Weight of materials

Machine setup $17,100570$ setups Number of setups

Machine repair $1,59031,800$ machine hours Machine hours

Inspections $13,600340$ inspections Number of inspections

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

Direct labor $25$ hours

Direct materials $230$ pounds

Machine setup $40$ setups

Machine hours $16,800$ machine hours

Inspections $20$ inspections

Using Activity$-$Based Costing, overhead cost assigned to Job #$971$ for machine setup is: