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		23,000		33,000	56,000
Fixed manufacturing overhead costs	$	700,000	$	220,000	$ 920,000
Variable manufacturing overhead per machine-hour	$	5.50	$	5.50

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	$	374,000	$	328,000	$	702,000
Direct labor cost	$	210,000	$	160,000	$	370,000
Machine-hours		15,000		8,000		23,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	290,000	$	220,000	$	510,000
Direct labor cost	$	120,000	$	240,000	$	360,000
Machine-hours		8,000		25,000		33,000

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.)