Delph Company uses a job-order costing system and has two manufacturing departmentsMolding and Fabrication. The company provided the following estimates at the beginning of the year:

	Molding	Fabrication	Total
Machine-hours	21,000	34,000	55,000
Fixed manufacturing overhead cost	$ 740,000	$ 280,000	$ 1,020,000
Variable manufacturing overhead cost per machine-hour	$ 3.00	$ 1.00

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-70 and Job C-200. It provided the following information related to those two jobs:

Job D-70	Molding	Fabrication	Total
Direct materials cost	$ 370,000	$ 320,000	$ 690,000
Direct labor cost	$ 240,000	$ 160,000	$ 400,000
Machine-hours	16,000	5,000	21,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 280,000	$ 260,000	$ 540,000
Direct labor cost	$ 120,000	$ 240,000	$ 360,000
Machine-hours	5,000	29,000	34,000

Delph had no underapplied or overapplied manufacturing overhead during the year.

1. Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours. Compute the plantwide predetermined overhead rate. (Round your answer to 2 decimal places.)

Predetermined overhead rate

per MH

2. Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours. Compute the total manufacturing cost assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places

	Total manufacturing cost
Job D-70
Job C-200

3. Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours. If Delph establishes bid prices that are 150% of total manufacturing costs, what bid prices would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.)

	Bid price
Job D-70
Job C-200

4. Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours. What is Delphs cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.)

	Cost of goods sold