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		29,000		39,000	68,000
Fixed manufacturing overhead costs	$	760,000	$	280,000	$ 1,040,000
Variable manufacturing overhead per machine-hour	$	5.60	$	5.60

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	$	378,000	$	324,000	$	702,000
Direct labor cost	$	240,000	$	140,000	$	380,000
Machine-hours		23,000		6,000		29,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	250,000	$	230,000	$	480,000
Direct labor cost	$	180,000	$	220,000	$	400,000
Machine-hours		6,000		33,000		39,000

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