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 20,000 $ 720,000 $ 5.00 Fabrication 35,000 Total 55,000 $ 220,000 $ 2.00 $ 940,000 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 $ 360,000 20,000 Molding $ 370,000 $ 240,000 13,000 Fabrication $ 320,000 $ 120,000 7,000 Total $ 690,000 Molding $ 220,000 $ 140,000 7,000 Fabrication $ 220,000 35,000 $ 300,000 28,000 Total $ 440,000 $ 440,000 Delph had no underapplied or overapplied manufacturing overhead during the year.