Delph Company uses a job-order costing system and has two manufacturing departmentsMolding 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 costs

$

700,000

$

210,000

$ 910,000

Variable manufacturing overhead cost per machine-hour

$

3.00

$

1.00

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-70 and Job C-200. It provided the following information related to those

Job D-70:

Molding

Fabrication

Total

Direct materials cost

$

375,000

$

325,000

$

700,000

Direct labor cost

$

200,000

$

160,000

$

360,000

Machine-hours

14,000

6,000

20,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	300,000	$	250,000	$	550,000
Direct labor cost	$	175,000	$	225,000	$	400,000
Machine-hours		6,000		24,000		30,000
Delph had no underapplied or overapplied manufacturing overhead during the year. 1. Assume Delph uses 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 cost, what bid prices would it have established for Job D-70 and Job C-200? d. What is Delphs cost of goods sold for the year?