Wenda Co manufactures and sells machine parts.  For year 2004, it
budgeted $555,600 manufacturing direct wages, 2500 direct labor hours
and had the following manufacturing overhead information:

__________________________________________________________________________________
Overhead Cost         Budgeted OH cost       Budgeted level       OH cost 
Pool                                         for cost driver      driver
________________________________________________________________________________
Materials handling        160, 000            3200 lbs        weight of material
Machine setup             13,260              390 set ups     # of setups
Machine repair             1500             30000 machine hrs     machine hrs
Inspections               10,560            160 inspections    # of inspections

Info collected for Job #971:
Direct labor            20 hours
Direct materials        130 lbs (purchased at $10/lb)
Machine setup           15 setups
Machine hours           1000 machine hours
Inspections             5 inspections

1. How much overhead will be assigned to job #971? (use traditional
volume-based overhead rate (based on direct labor hours)
2. How much overhead will be assigned if they use activity-based costing?
3.  If they want to earn a 30% profit margin, how much should it
charge for job #971?