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	22,000	34,000	56,000
Fixed manufacturing overhead cost	$700,000	$200,000	$900,000
Variable manufacturing overhead cost per machine-hour	$4.00	$1.50

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	$370,000	$320,000	$690,000
Direct Labor cost	$220,000	$140,000	$360,000
Machine-hours	14,000	8,000	22,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$220,000	$200,000	$420,000
Direct labor cost	$140,000	$260,000	$400,000
Machine-hours	8,000	26,000	34,000

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

2. Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours.

a. Compute the plantwide predetermined overhead rate.

b. Compute the total manufacturing cost assigned to Job D-70 and Job C-200.

c. If Delph establishes bid prices that are 150% of total manufacturing costs, what bid prices would it have established for Job D-70 and Job C-200?

d. What is Delph's cost of goods sold for the year?

Required 2A:

Predetermined overhead rate = (BLANK) per MH

Required 2B:

	Total manufacturing cost
Job D-70	(BLANK)
Job C-200	(BLANK)

Required 2C:

	Bid price
Job D-70	(BLANK)
Job C-200	(BLANK)

Required 2D:

Cost of goods sold : (BLANK)

Please fill in the blanks and state answers clearly. THANK YOU!!!!