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 22,000 $ 720,000 $ 3.00 Fabrication 33,000 $ 240,000 $ 1.00 Total 55,000 $ 960,000 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 $220,000 Fabrication Total $ 320,000 $ 160,000 $690,000 $380,000 13,000 Molding $220,000 9,000 22,000 $ 160,000 9,000 Fabrication $220,000 $ 240,000 24,000 Total $440,000 $ 400,000 33,000 Delph had no underapplied or overapplied manufacturing overhead during the year.