Delph Company uses a job-order costing system and has two manufacturing departments-Molding and Fabrication. The company provided the following estimates at the beginning of the year: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 20,000 Fabrication 30,000 $ 700,000 $ 3.00 $ 210,000 $ 1.00 Total 50,000 $ 910,000 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobs- Job D-70 and Job C-200. It provided the following information related to those two jobs: Job D-70: Direct materials cost Direct labor cost Machine-hours Job C-200: Direct materials cost Direct labor cost Machine-hours Molding $ 375,000 $ 200,000 14,000 Fabrication $ 325,000 $ 160,000 6,000 Molding $ 300,000 $ 175,000 6,000 Fabrication $ 250,000 $ 225,000 24,000 Total $ 700,000 $ 360,000 20,000 Total $ 550,000 $ 400,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year.