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 costs Variable manufacturing overhead cost per machine-hour Molding 23,000 $740,000 5 Fabrication 31,000 $260,000 4.00 $ 1.50 Total 54,000 $1,000,000 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-701 Direct materials cost Direct labor cost Machine-hours Total Molding Fabrication. $370,000 $ 320,000 $690,000 $ 240,000 $ 160,000 $400,000 17,000 6,000 23,000 * Job C-200: Direct materials cost Direct labor cost Holding Fabelcation: Total $260,000 $300,000 $560,000 $ 180,000 $300,000 $480,000 Machine-hour's 6,000 25,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year