Delph Company uses a job$-$order costing system with a plantwide predetermined overhead rate based on machine$-$hours.

At the beginning of the year, the company estimated that $54,000$ machine$-$hours would be required for the period's

estimated level of production. It also estimated $$1,060,000$ of fixed manufacturing overhead cost for the coming period

and variable manufacturing overhead of $$4\mathrm{.}00$ per machine$-$hour.

Because Delph has two manufacturing departments$-$Molding and Fabrication$-$it is considering replacing its plantwide

overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following

information to enable calculating departmental overhead rates:

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:

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