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		21,000		35,000		56,000
Fixed manufacturing overhead costs	$	720,000	$	280,000	$	1,000,000
Variable manufacturing overhead cost per machine-hour	$	5.00	$	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	$	240,000	$	160,000	$	400,000
Machine-hours		17,000		4,000		21,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	280,000	$	260,000	$	540,000
Direct labor cost	$	140,000	$	240,000	$	380,000
Machine-hours		4,000		31,000		35,000

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

Required:

1. Assume Delph uses 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 cost, what bid prices would it have established for Job D-70 and Job C-200?

d. What is Delphs cost of goods sold for the year?

1A. Assume Delph uses a plantwide predetermined overhead rate based on machine-hours. Compute the plantwide predetermined overhead rate. (Round your answer to 2 decimal places.)

Predetermined overhead rate per MH?

1B. Assume Delph uses a plantwide predetermined overhead rate based on machine-hours. Compute the total manufacturing cost assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.)

Total manufacturing cost:

Job D-70?

Job C-200?

1C. Assume Delph uses a plantwide predetermined overhead rate based on machine-hours. If Delph establishes bid prices that are 150% of total manufacturing cost, what bid prices would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.)

Bid price:

Job D-70?

Job C-200?

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

Cost of Goods sold?