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: Fabrication 31,000 $ 280,000 $ 1.00 Molding Machine-hours 22,000 Fixed manufacturing overhead cost $ 760,000 Variable manufacturing overhead cost per machine-hour $ 4.00 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 Molding Fabrication Total Direct materials cost $ 370,000 $ 320,000 $ 690,000 Direct labor cost $ 200,000 $ 160,000 $ 360,000 Machine-hours 16,000 6,000 22,000 Job C-200 Molding Fabrication Total Direct materials cost $ 260,000 $ 200,000 $ 460,000 Direct labor cost $ 140,000 $ 220,000 Machine-hours $ 360,000 6,000 25,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year. 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 Delph's cost of goods sold for the year