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 cost	$ 720,000	$ 220,000	$ 940,000
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	$ 220,000	$ 160,000	$ 380,000
Machine-hours	15,000	5,000	20,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 280,000	$ 300,000	$ 580,000
Direct labor cost	$ 120,000	$ 220,000	$ 340,000
Machine-hours	5,000	25,000	30,000

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

Required: 1. Assume Delph uses departmental predetermined overhead rates based on machine-hours.

a. Compute the departmental predetermined 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 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?