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		21,000		31,000		52,000
Fixed manufacturing overhead costs	$	710,000	$	210,000	$	920,000
Variable manufacturing overhead cost per machine-hour	$	5.70	$	5.70

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	$	377,000	$	329,000	$	706,000
Direct labor cost	$	240,000	$	160,000	$	400,000
Machine-hours		15,000		6,000		21,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	260,000	$	270,000	$	530,000
Direct labor cost	$	130,000	$	290,000	$	420,000
Machine-hours		6,000		25,000		31,000

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

Required:

Assume Delph uses a plantwide predetermined overhead rate based on machine-hours.

Compute the plantwide predetermined overhead rate.

Compute the total manufacturing cost assigned to Job D-70 and Job C-200.

If Delph establishes bid prices that are 120% of total manufacturing cost, what bid prices would it have established for Job D-70 and Job C-200?

What is Delphs cost of goods sold for the year?

QUESTIONS:

1)

Predetermined overhead rate

per MH

2)

	Total Manufacturing Cost
Job D-70	?
Job C-200	?

3.

	Bid price
Job D-70	?
Job C-200	?

4.

Cost of goods sold