Delph Company uses job$-$order costing with a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, the company estimated that $50,000$ machine$-$hours would be required for the period$$s estimated level of production. It also estimated $$940,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$4\mathrm{.}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:During the year, the compony 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:

Delph had no underspplied or overspplied manufacturing overhead during the year.

$1.$ Assume Delph uses plantwide predetermined overhead rates based on machine$-$hours.

a$.$ Compute the plantwide predetermined overhead rate.

b$.$ Compute the total manufacturing cost assigned to Job D$-70$ and Job C$-200.$

c$.$ If Delph establishes bid prices that are $150\%$ of total manufacturing costs, what bid prices would it have established for Job D$-70$ and Job C$-200?$

d$.$ What is Delph$$s cost of goods sold for the year?