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 29,000 Fabrication 39,000 250,000 $ Total 68,000 Machine-hours $ 1,010,000 Fixed manufacturing overhead costs $ 760,000 Variable manufacturing overhead per machine-hour $ 5.50 $ 5.50 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: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 376,000 $ 329,000 $ 705,000 $ 250,000 $ 170,000 $ 420,000 22,000 7,000 29,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 300,000 $ 230,000 $ 530,000 $ 170,000 $ 290,000 $ 460,000 7,000 32,000 39,000 Delph had no overapplied or underapplied manufacturing overhead during the year. Assume Delph uses departmental overhead rates based on machine-hours. 2-a. Compute the predetermined departmental overhead rates. (Round your answer to 2 decimal places.) Predetermined overhead rates per MH Molding Department Fabrication Department per MH 2-b. Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.) Total manufacturing cost Job D-70 Job C-200 2-c. If Delph establishes bid prices that are 120% of total manufacturing costs, what bid price would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.) Bid price Job D-70 Job C-200 2-d. What is Delph's cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.) Cost of goods sold