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:

MoldingFabricationTotalMachine-hours20,00030,00050,000Fixed manufacturing overhead costs$700,000$210,000$ 910,000Variable manufacturing overhead cost per machine-hour$3.00$1.00

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:MoldingFabricationTotalDirect materials cost$375,000$325,000$700,000Direct labor cost$200,000$160,000$360,000Machine-hours14,0006,00020,000

Job C-200:MoldingFabricationTotalDirect materials cost$300,000$250,000$550,000Direct labor cost$175,000$225,000$400,000Machine-hours6,00024,00030,000

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

2.Assume Delph uses departmental predetermined overhead rates based on machine-hours.

a.Compute thedepartmentalpredetermined overhead rates.

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?