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		23,000		33,000		56,000
Fixed manufacturing overhead costs	$	700,000	$	250,000	$	950,000
Variable manufacturing overhead cost per machine-hour	$	5.80	$	5.80

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 two jobs:

Job D-70:	Molding		Fabrication		Total
Direct materials cost	$	377,000	$	326,000	$	703,000
Direct labor cost	$	210,000	$	120,000	$	330,000
Machine-hours		16,000		7,000		23,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	290,000	$	290,000	$	580,000
Direct labor cost	$	170,000	$	260,000	$	430,000
Machine-hours		7,000		26,000		33,000

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

2. Assume Delph uses departmental predetermined overhead rates based on machine-hours.

a. Compute the departmental predetermined overhead rates.

b. Compute the total manufacturing cost assigned to Job D-70 and Job C-200.

c. If Delph establishes bid prices that are 140% of total manufacturing costs, 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?