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 Fabrication 22,000 $720,000 33,000 $260,000 2.00 Total 55,000 $980,000 $ 5.00 $ 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 Molding Fabrication Total $370,000 $320,000 $690,000 $220,000 $140,000 $360,000 16,000 6,000 22,000 Job C-200: Direct labor cost Direct materials cost Machine-hours Mcding Fabrication Total $260,000 $ 280,000 $540,000 $140,000 $240,000 $380,000 6,000 27,000 33,000 Delph had no underapplied or overapplied manufacturing overhead during the year.