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 27,000 37,000 64,000 Fixed manufacturing overhead costs $ 760,000 $ 260,000 $ 1,020,000 Variable manufacturing overhead cost per machine-hour $ 6.10 $ 6.10 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 $ 371,000 $ 330,000 $ 701,000 Direct labor cost $ 210,000 $ 180,000 $ 390,000 Machine-hours 18,000 9,000 27,000 Job C-200: Molding Fabrication Total Direct materials cost $ 230,000 $ 260,000 $ 490,000 Direct labor cost $ 140,000 $ 290,000 $ 430,000 Machine-hours 9,000 28,000 37,000