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 21,000 $ 700,000 $ 3.00 Fabrication 35,000 $ 240,000 $ 2.00 Total 56,000 $ 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 Molding $ 370,000 $ 220,000 15,000 Fabrication $ 320,000 $ 140,000 6,000 Fabrication Molding $ 260,000 $ 180,000 6,000 $ 300,000 $ 280,000 29,000 Total $ 690,000 $ 360,000 21,000 Total $ 560,000 $ 460,000 35,000 Delph had no underapplied or overapplied manufacturing overhead during the year.