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 57,000 machine-hours would be required for the period's estimated level of production. It also estimated $1,060,000 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 23,000 $800,000 $4.00 Fabrication 34,000 $260,000 $ 2.00 Total 57,000 $ 1,060,000 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 Holding $370,000 $220,000 Fabrication $ 320,000 $ 160,000 Machine-hours 17,000 Job C-200 Molding Direct materials cost Direct labor cost Machine-hours $220,000 $140,000 6,000 $ 280,000 28,000 Total $690,000 $380,000 6,000 Fabrication $280,000 23,000 Total $500,000 $420,000 34,000 Delph had no underapplied or overapplied manufacturing overhead during the year.