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		35,000		56,000
Fixed manufacturing overhead cost	$	740,000	$	300,000	$	1,040,000
Variable manufacturing overhead cost per machine-hour	$	5.00	$	2.00

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	$	220,000	$	180,000	$	400,000
Machine-hours		15,000		6,000		21,000

Job C-200	Molding		Fabrication		Total
Direct materials cost	$	300,000	$	220,000	$	520,000
Direct labor cost	$	100,000	$	260,000	$	360,000
Machine-hours		6,000		29,000		35,000

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

rev: 07_21_2020_QC_CS-217627, 09_03_2020_QC_CS-225692

2. Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours.

a. Compute the plantwide predetermined overhead rate.

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 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?