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 23,000 $ 740,000 $ 4.00 Fabrication 32,000 $ 300,000 $ 1.00 Total 55,000 $ 1,040,000 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 $ 370,000 Fabrication $ 320,000 $ 160,000 6,000 $ 220,000 17,000 Fabrication Molding $ 300,000 $ 140,000 6,000 $ 240,000 $ 300,000 26,000 Total $ 690,000 $ 380,000 23,000 Total $ 540,000 $ 440,000 32,000 Delph had no underapplied or overapplied manufacturing overhead during the year.