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 20,000 30,000. 50,000

Fixed manufacturing overhead cost $700,000 $210,000 $910,000

Variable manufacturing overhead cost per machine hour $3.00 $1.00 $0

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

1. Assume Delph uses departmental predetermined overhead rate based on Machine hours

a. Computer departmental predetermined overhead

b. Compute the total manufacturing cost a sign to job D - 70 and job C - 200

c. If Delphi establishes bed prices that are one andIf Delphi establishes bad prices that are 150% of total manufacturing cost what big prices would it have establish for a job D- 70 and job C- 200?

2. What is Delph cost of goods sold for the year?