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 20,000 $760,000 Fabrication 33,000 $ 200,000 $ 3.00 $ 2.00 Total 53,000 $ 960,000 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 Molding Fabrication Total $ 370,000 $320,000 $690,000 $ 240,000 $ 180,000 $420,000 17,000 3,000 20,000 Job C-200: Direct labor cost Molding Fabrication Total Direct materials cost $ 240,000 $200,000 $ 440,000 Machine-hours $ 140,000 3,000 $220,000 $ 360,000 30,000 33,000 Delph had no underapplied or overapplied manufacturing overhead during the year.