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 22,000 $740,000 $ 5.00 Fabrication 30,000 $ 260,000 $ 1.00 Total 52,000 $ 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: Job D-70 Direct materials cost Direct labor cost Machine-hours Job C-200 Direct labor cost Machine-hours Direct materials cost Molding $ 370,000 $220,000 16,000 Fabrication $ 320,000 $ 180,000 6,000 Molding Fabrication $ 200,000 $ 240,000 $ 180,000 6,000 $ 280,000 24,000 Total $690,000 $ 400,000 22,000 Total $440,000 $ 460,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year.