Technically a Speedmaster ratchet, although a similar Penens/Pendleton-sourced Wards Master Quality one was made too (different handle/grip, and the name was branded on the rear plate instead of the grip). Both were Montgomery Wards brands, or maybe an evolution of the brand? Wards had several brands over the years - Wardmaster, Wards Master Quality, Wardmast'r, Speedmaster, Powr-Kraft, Powr-Kraft 100 - and at least going by the ratchets some appear to overlap in age. Maybe Wards had a premium and a budget line of tools?
Anyhow, like Gany said, the ratchet alone would be a very good grab around that $ range. Good luck!