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 23,000 $ 740,000 $ 4.00 Fabrication 32,000 $ 260,000 $ 1.00 Total 55,000 $ 1,000,000 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: Fabrication 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 $ 200,000 14,000 $ 320,000 $ 180,000 9,000 Total $690,000 $ 380,000 23,000 Molding $ 280,000 $ 140,000 9,000 23,000 Fabrication $ 200,000 $ 300,000 Total $480,000 $440,000 32,000 Delph had no underapplied or overapplied manufacturing overhead during the year.