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 $52,000$ machine$-$hour's would be required for the period's estimated

level of production. It also estimated $$1,020,000$ of fixed manufacturing overhead cost for the coming period and variable

manufacturing overhead of $$3\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 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:

Delph had no underapplied or overapplied manufacturing overhead during the year.

Required:

Assume Delph uses deportmental predetermined overhead rates bosed on mochine$-$hours.

Compute the departmental predetermined overhead rates.

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

c$.$ If Delph establishes bid prices that are $150\%$ of total manufacturing cost, 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?