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		28,000		38,000		66,000
Fixed manufacturing overhead costs	$	790,000	$	280,000	$	1,070,000
Variable manufacturing overhead cost per machine-hour	$	5.30	$	5.30

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	$	376,000	$	324,000	$	700,000
Direct labor cost	$	240,000	$	180,000	$	420,000
Machine-hours		19,000		9,000		28,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	290,000	$	270,000	$	560,000
Direct labor cost	$	140,000	$	270,000	$	410,000
Machine-hours		9,000		29,000		38,000

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 the departmental predetermined overhead rates