Delph Company uses job$-$order costing with a plantwide predetermined overhead rate based on machine$-$hours. At the veninning of the year, the company estimated that $54,000$ machine$-$hours would be required for the period's estimated level of production. Il also estimated $$980,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$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 informetion to enable calculating departmental overhead rates:

Machine$-$hours

Fixed anufacturing overhead cost

$\backslash$table$[[$Balding$,$Fabrication,Total$],[23,000,31,000,54,000],[780,090,3.200,000,$& $980,000],[,$$$4\mathrm{.}00,]]$

During the year, the company had no beginning or ending inveintories and if stalted, completed, and sold only two lobsJob $0-70$ and Job C$-200.$ It provided the following information related to those two jobs:

Delph had no underapplied or overapplied manufacturlig oveltieste during the year:

Required:

Assume De ph 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 Jab D$-70$ and job e$-200?$

What is Delphis cost of goods sold for the year?