Delph Company uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that 52,000 machine-hours would be required for the period's estimated level of production. It also estimated $960,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $4.00 per machine-hour Because Delph has two manufacturing departments-Molding and Fabrication-it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following information to enable calculating departmental overhead rates: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 21,000 $ 720,000 $ 4.00 Fabrication 31,000 $ 240,000 Total 52,000 $ 1.50 960,000 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 $ 370,000 $220,000 15,000 Fabrication $ 320,000 $140,000 6,000 Job C-200 Molding Fabrication Direct materials cost $ 240,000 Direct labor cost $ 180,000 Machine-hours 6,000 $ 200,000 $220,000 25,000 Total $690,000 $360,000 21,000 Total $440,000 $ 400,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year.