Delph Company uses a joborder costing system with a plantwide predetermined overhead rate based on machinehours. At the beginning of the year, the company estimated that machinehours would be required for the periods estimated level of production. It also estimated $ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $ per machinehour.

Because Delph has two manufacturing departmentsMolding and Fabricationit is considering replacing its plantwide overhead rate with departmental rates that would also be based on machinehours. The company gathered the following information to enable calculating departmental overhead rates:

Molding Fabrication Total

Machinehours

Fixed manufacturing overhead cost $ $ $

Variable manufacturing overhead cost per machinehour $ $

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D and Job C It provided the following information related to those two jobs:

Job D Molding Fabrication Total

Direct materials cost $ $ $

Direct labor cost $ $ $

Machinehours

Job C Molding Fabrication Total

Direct materials cost $ $ $

Direct labor cost $ $ $

Machinehours

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

Required:

Assume Delph uses departmental predetermined overhead rates based on machinehours..

a Compute the departmental predetermined overhead rates.

b Compute the total manufacturing cost assigned to Job D and Job C

c If Delph establishes bid prices that are of total manufacturing cost, what bid prices would it have established for Job D and Job C

d What is Delphs cost of goods sold for the year?