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:

[The following information applies to the questions displayed below. J 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 30,000 40,000 70,000 . . 280.000 Fixed manufacturing overhead costs $ 720,000 $ $ 1,000,000 Variable manufacturing overhead per machine-hour $ 5.70 $ 5.70 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-70 and Job 0-200. It provided the following information related to those two jobs: Job D-70: Molding Fabrication Total Direct materials cost $ 379,000 $ 321,000 $700,000 Direct labor cost $ 250,000 $ 130,000 $ 380,000 Machine-hours 25,000 5,000 30,000 Job C200: Molding Fabrication Total Direct materials cost $ 210,000 $ 210,000 $420,000 Direct labor cost $ 140,000 $270,000 $ 410,000 Machine-hours 5,000 35,000 40,000 Delph had no overapplied or underapplied manufacturing overhead during the year