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: Total 66,000 Molding Fabrication Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour 28,000 38,000 260,000 $1,000,000 $ 740,000 $ 6.00$ 6.00 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: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $. 373,000 $. 324,000 697,000 $ 210,000 $140,000 350,000 20,000 8,000 28,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 290,000 240,000 530,000 260,000 410,000 38,000 $. 150,000 8,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year