Delph Company uses a job-order costing system and has two manufacturing departments-Molding and Fabrication. The company provided the following estimates at the beginning of the year: MoldingFabrication Total 33,000 Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead per machine-hour 23,000 $780,000 240,000 $ 56,000 240,000 $1,020,000 5.10 S 5.10 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobs-Job D-70 and Job C-200. It provided the following information related to those two jobs Job D-70: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total 380,000 321,000 $ 701,000 S 210,000 $140,000 $ 350,000 5,000 23,000 18,000 Job C-200 Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total 200,000 270,000 $470,000 $ 170,000 $ 220,000 $ 390,000 5,000 28,000 33,000 Delph had no overapplied or underapplied manufacturing overhead during the year