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 22,000 $760,000 $ 4.00 $ 1.50 Fabrication 31,000 $ 260,000 Total 53,000 $1,020,000 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-78: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 370,000 $320,000 $690,000 $220,000 $ 180,000 $400,000 15,000 7,000 22,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 240,000 $200,000 $440,000 $160,000 $ 240,000 $400,000 7,000 24,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year.