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. Molding Fabrication Total Machine-hours 23,000 33,989 56,000 Fixed manufacturing overhead cost $760,000 $ 280,000 $1,840,000 Variable manufacturing overhead cost per machine-hour $ 5.00 $ 2.00 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 $220,000 $ 160,000 $380,000 Machine-hours 17,000 6,000 23,000 Job C-200 Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $280,000 $ 240,000 $520,000 $180,000 $ 280,000 $460,000 6,000 27,000 33,000 Delph had no underapplied or overapplied manufacturing overhead during the year, Required: 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