$1,259,000 $2,400,000 Direct labor cost.. . Compute the total job cost for this particular film. EXERCISE 2-15 Plantwide and Departmental Predetermined Overhead Rates; Job Costs LO2-1, LO2-2, L02-3, LO2-4 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: Total Molding Fabrication 20,000 30,000 $3.00 $%1.00 50,000 Fixed manufacturing overhead cost. . $700,000 $210,000 $910,000 Variable manufacturing overhead cost per machine-hour... 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 Molding Fabrication Total Direct materials cost.$375,000 $325,000 $700,000 Direct labor cost $200,000 $160,000 $360,000 14,000 6,000 20,000