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 Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour Total 68,000 $ 710,000 $240,000 950,000 29,000 39,000 $ 5.605.60 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 371,000 328,000 699,000 $. 200,000 170,000 $ 370,000 21,000 8,000 29,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 260,000 230,000 490,000 $ 160,000 280,000 440,000 8,000 31,000 39,000 Delph had no underapplied or overapplied manufacturing overhead during the year