Delph Company uses a job-order costing system and has two manufacturing departments-Molding and Fabrication The Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour Total s 728,000 s 250,000 s 970,80 Molding F 32,000 42,800 74,600 5.40 5.40 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. t provided the following information related to those two jobs: Job D-70: Direct materials cost Direct labor cost Machine-hours Holding Fabrication Total s 379,00e 324,800 703,000 s 210,00e 130,00 340,800 23,000 9,00032,880 Job C-200: Holding Fabrication Total Direct materials cost 260,000 S 240,000 $ 500,000 $ 148,080 290,eee s 430,000 3,00042,000 Direct labor cost Machine-hours 9,000