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 Molding 24,000 Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour $ $ 760,000 4.00 $ Fabrication 34,000 $ 300,000 1.00 Total 58,000 $1,060,000 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 $690,000 $140,000 $380,000 8,000 24,000 $ 370,000 $320,000 $ 240,000 16,000 Job C-200: Direct materials cost Direct labor cost. Machine-hours Molding $ 240,000 $260,000 Fabrication Total $500,000 $ 180,000 8,000 $300,000 $480,000 26,000 34,000