Delph Company uses a job-order costing system and has two manufacturing departmentsMolding and Fabrication. The company provided the following estimates at the beginning of the year:

	Molding	Fabrication	Total
Machine-hours		28,000		38,000	66,000
Fixed manufacturing overhead costs	$	710,000	$	260,000	$ 970,000
Variable manufacturing overhead per machine-hour	$	5.30	$	5.30

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-70 and Job C-200. It provided the following information related to those two jobs:

Job D-70:	Molding	Fabrication	Total
Direct materials cost	$	374,000	$	323,000	$	697,000
Direct labor cost	$	210,000	$	140,000	$	350,000
Machine-hours		22,000		6,000		28,000

Job C-200:	Molding	Fabrication	Total
Direct materials cost	$	270,000	$	280,000	$	550,000
Direct labor cost	$	170,000	$	260,000	$	430,000
Machine-hours		6,000		32,000		38,000

Delph had no overapplied or underapplied manufacturing overhead during the year.

Assume Delph uses a plantwide overhead rate based on machine-hours.

Required:

1-a.	Compute the predetermined plantwide overhead rate. (Round your answer to 2 decimal places.)

Assume Delph uses a plantwide overhead rate based on machine-hours.

1-b.	Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.)
1-c.	If Delph establishes bid prices that are 130% of total manufacturing costs, what bid price would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.)

1-d.	What is Delphs cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.)
Assume Delph uses departmental overhead rates based on machine-hours.

2-a.	Compute the predetermined departmental overhead rates. (Round your answer to 2 decimal places.)

2-b.	Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.)

2-c.	If Delph establishes bid prices that are 130% of total manufacturing costs, what bid price would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.)

2d. What

is Delphs cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.)