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.