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 Fabrication Total

Machine$-$hours $22,00031,00053,000$

Fixed manufacturing overhead cost $ $780,000$ $ $260,000$ $ $1,040,000$

Variable manufacturing overhead cost per machine$-$hour $ $3\mathrm{.}00$ $ $1\mathrm{.}00$

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$-70$ Molding Fabrication Total

Direct materials cost $ $370,000$ $ $320,000$ $ $690,000$

Direct labor cost $ $240,000$ $ $180,000$ $ $420,000$

Machine$-$hours $13,0009,00022,000$

Job C$-200$ Molding Fabrication Total

Direct materials cost $ $260,000$ $ $300,000$ $ $560,000$

Direct labor cost $ $100,000$ $ $280,000$ $ $380,000$

Machine$-$hours $9,00022,00031,000$

Delph had no underapplied or overapplied manufacturing overhead during the year.

$2.$ Assume Delph chooses to combine its departmental rates from requirement $1$ into a plantwide predetermined overhead rate based on machine$-$hours.

a$.$ Compute the plantwide predetermined overhead rate.

b$.$ Compute the total manufacturing cost assigned to Job D$-70$ and Job C$-200.$

c$.$ If Delph establishes bid prices that are $150\%$ of total manufacturing costs, what bid prices would it have established for Job D$-70$ and Job C$-200?$

d$.$ What is Delph$$s cost of goods sold for the year?