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: Machine-hours 285 Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour Molding Fabrication Total 2 5,000 35,80060,000 $ 790,000 $ 210,000 $1,000, $ 5.30 $ 5.30 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 $ 379,000 $ 324,000 $703,000 $ 230,000 $ 170,000 $ 400,000 19,000 6,000 25,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 230,00 $ 210,000 $440,000 $ 180,000 $ 260,000 $440,000 6,000 29,000 35,000 Delph had no underapplied or overapplied manufacturing overhead during the year. 2. 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 140% of total manufacturing costs, what bid prices would it have established for Job D-70 and Job C-2007 d. What is Delph's cost of goods sold for the vear