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

$22,000$

Fixed manufacturing overhead cost

$ $720,000$

Variable manufacturing overhead cost per machine$-$hour

$ $3\mathrm{.}00$

Fabrication

$35,000$

$ $300,000$

$ $1\mathrm{.}00$

Total

$57,000$

$ $1,020,000$

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:

Job D$-70$

Direct materials cost

Direct labor cost

Machine$-$hours

Molding

$ $370,000$

$ $220,000$

$15,000$

Fabrication

$ $320,000$

$ $140,000$

$7,000$

$

$

Total

$690,000$

$360,000$

$22,000$

Job C$-200$

Direct materials cost

Direct labor cost

Machine$-$hours

Molding

$ $280,000$

$ $140,000$

$7,000$

Fabrication

$

$200,000$

$

$240,000$

$28,000$

Total

$

$480,000$

$

$380,000$

$35,000$

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

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$2.$ Assume Delph chooses to combine its departmental rales 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

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