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 55,000 machine-hours would be required for the period's estimated level of production. It also estimated $1,080,000 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 Holding 20,000 Fabrication. 35,000 $ 780,000 $ 4.00 $ 300,000 $ 2.00 Total 55,000 $ 1,080,000 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: Machine-hours Job D-70 Direct materials cost Molding $ 370,000 Fabrication. $ 320,000 Direct labor cost $ 200,000 17,000 $ 140,000 3,000 Job C-200 Molding Direct materials cost $220,000 Direct labor cost $100,000 Machine-hours 3,000 Fabrication $ 300,000 $220,000 32,000 Total $690,000 $ 340,000 20,000 Total $520,000 $ 320,000 35,000 Delph had no underapplied or overapplied manufacturing overhead during the year.