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 $740,000 Fabrication 34,000 Total $300,000 54,000 $1,040,000 $ 5.00 $ 1.00 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 $200,000 13,000 $ 180,000 $380,000 7,000 20,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 240,000 $220,000 $460,000 $ 180,000 $300,000 $480,000 27,000 34,000 7,000