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 Total 70,000 Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour 30,000 $ 750,000 40,000 250,000 $1,000,oe0 $5.10 $5.1e 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 $ 371,000 324,000 695,000 $ 230,000 $150,000 380,000 23,000 7,000 30,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 260,000 290,000 550,000 $. 150,000?270,000 420,000 7,000 33,000 40,000