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 25,000 $ 720,000 Fabrication 31,000 $ 260,000 $ 5.00 $ 1.00 Total 56,000 $ 980,000 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 $200,000 $120,000 $320,000 14,000 11,000 25,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $220,000 $220,000 $440,000 $ 160,000 11,000 $ 280,000 20,000 $440,000 31,000