12 Required information. Exercise 2-15 (Algo) Plantwide and Departmental Predetermined Overhead Rates; Job Costs [LO2-1, LO2- 2, LO2-3, LO2-4] [The following information applies to the questions displayed below] Delph Company uses a job-order costing system and has two manufacturing departments-Molding and Fabrication. The company provided the following estimates at the beginning of the year: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding. 22,000 $740,000 $4.00 Fabrication Total 31,000 $ 240,000 53,000 $980,000 $ 2.00 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobs- Job D-70 and Job C-200. It provided the following information related to those two jobs: Job D-70 Direct materials cost Direct labor cost Machine-hours Total Molding $370,000 $220,000 15,000 Fabrication $ 320,000 $140,000 7,000 $690,000 $360,000 22,000 Job C-200 Direct materials cost Direct labor cost Machine-hours Molding $ 280,000 $ 160,000 7,000 Fabrication $ 240,000 $ 300,000 24,000 Total $520,000 $460,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year.