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	33,000	53,000
Fixed manufacturing overhead cost	$ 720,000	$ 300,000	$ 1,020,000
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 two jobs:

Job D-70	Molding	Fabrication	Total
Direct materials cost	$ 370,000	$ 320,000	$ 690,000
Direct labor cost	$ 240,000	$ 140,000	$ 380,000
Machine-hours	17,000	3,000	20,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 240,000	$ 300,000	$ 540,000
Direct labor cost	$ 160,000	$ 220,000	$ 380,000
Machine-hours	3,000	30,000	33,000

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

Required: 1. 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 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?

Assume Delph uses departmental predetermined overhead rates based on machine-hours. Compute the departmental predetermined overhead rates. (Round the final answers to 2 decimal places.)

	Predetermined overhead rates
Molding Department		per MH
Fabrication Department		per MH

Assume Delph uses departmental predetermined overhead rates based on machine-hours. Compute the total manufacturing cost assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places. Round your final answers to nearest whole dollar amount.)

	Total manufacturing cost
Job D-70
Job C-200

Assume Delph uses departmental predetermined overhead rates based on machine-hours. 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? (Round your intermediate calculations to 2 decimal places. Round your final answers to nearest whole dollar amount.)

	Bid price
Job D-70
Job C-200

Assume Delph uses departmental predetermined overhead rates based on machine-hours. What is Delphs cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places. Round your final answer to nearest whole dollar amount.)

Cost of goods sold