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 $54,000$ machine$-$hours would be required for the period's estimated level of production. It also estimated $$980,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$4\mathrm{.}00$ per machine$-$hour.

Because Delph has two hanufacturing 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 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:

$\backslash$table$[[$Job D$-70,$Molding,Fabrication,Total$],[$Direct materials cost,$$370,000,$$$320,000,$$$690,000$

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Job D$-70,$$$370,000,$$$320,000,$$$690,000$