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		26,000		36,000		62,000
Fixed manufacturing overhead costs	$	750,000	$	290,000	$	1,040,000
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	$	373,000	$	326,000	$	699,000
Direct labor cost	$	220,000	$	160,000	$	380,000
Machine-hours		16,000		10,000		26,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	220,000	$	250,000	$	470,000
Direct labor cost	$	150,000	$	220,000	$	370,000
Machine-hours		10,000		26,000		36,000

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?