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 periods estimated level of production. It also estimated $940,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $5.00 per machine-hour.

Because Delph has two manufacturing departmentsMolding and Fabricationit 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:

	Molding	Fabrication	Total
Machine-hours	24,000	31,000	55,000
Fixed manufacturing overhead cost	$ 720,000	$ 220,000	$ 940,000
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 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	$ 370,000	$ 320,000	$ 690,000
Direct labor cost	$ 220,000	$ 120,000	$ 340,000
Machine-hours	14,000	10,000	24,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 260,000	$ 300,000	$ 560,000
Direct labor cost	$ 160,000	$ 240,000	$ 400,000
Machine-hours	10,000	21,000	31,000

Delph had no underapplied or overapplied manufacturing overhead during the year.