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	22,000	34,000	56,000
Fixed manufacturing overhead cost	$ 740,000	$ 240,000	$ 980,000
Variable manufacturing overhead cost per machine-hour	$ 4.00	$ 1.50

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	Molding	Fabrication	Total
Direct materials cost	$ 370,000	$ 320,000	$ 690,000
Direct labor cost	$ 240,000	$ 140,000	$ 380,000
Machine-hours	14,000	8,000	22,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 240,000	$ 300,000	$ 540,000
Direct labor cost	$ 180,000	$ 260,000	$ 440,000
Machine-hours	8,000	26,000	34,000

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

2A- Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours. Compute the plantwide predetermined overhead rate. (Round your answer to 2 decimal places.)

Predetermined overhead rate

per MH

2B- Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate 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.)

	Total manufacturing cost
Job D-70
Job C-200

2C- Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours. If Delph establishes bid prices that are 150% of total manufacturing costs, what bid prices 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	$

2D- Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours. What is Delphs cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.

Cost of goods sold

$