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		20,000		30,000	50,000
Fixed manufacturing overhead costs	$	780,000	$	290,000	$ 1,070,000
Variable manufacturing overhead per machine-hour	$	5.80	$	5.80

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	$	377,000	$	327,000	$	704,000
Direct labor cost	$	210,000	$	140,000	$	350,000
Machine-hours		15,000		5,000		20,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	240,000	$	240,000	$	480,000
Direct labor cost	$	110,000	$	300,000	$	410,000
Machine-hours		5,000		25,000		30,000

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

5.

Required information

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 150% 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.)

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