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		30,000		40,000	70,000
Fixed manufacturing overhead costs	$	770,000	$	260,000	$ 1,030,000
Variable manufacturing overhead per machine-hour	$	5.90	$	5.90

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	$	374,000	$	324,000	$	698,000
Direct labor cost	$	210,000	$	170,000	$	380,000
Machine-hours		22,000		8,000		30,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	270,000	$	210,000	$	480,000
Direct labor cost	$	130,000	$	230,000	$	360,000
Machine-hours		8,000		32,000		40,000

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

Assume Delph uses a plantwide overhead rate based on machine-hours.

Required:

1-a.

Compute the predetermined plantwide overhead rate. (Round your answer to 2 decimal places.)

1-b.

Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.)

1-c.

If Delph establishes bid prices that are 140% 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.)

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