ces 0 Required information [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: Molding Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour 23,000 $780,000 $4.00 Fabrication 31,000 $ 300,000 $ 1.50 Total 54,000 $ 1,080,000 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: Machine-hours Job D-70 Direct materials cost Direct labor cost Job C-200 Direct materials cost. Direct labor cost Machine-hours 14,000 Molding $370,000 $220,000 Fabrication $ 320,000 $ 140,000 9,000 Molding $220,000 Fabrication $260,000 $140,000 $ 240,000 9,000 22,000 Total T $690,000 $ 360,000 23,000 Total $480,000 $380,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year.