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 53,000 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 $3.00 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: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding Fabrication Total 20,000 33,000 $ 720,000 $ 3.00 $ 220,000 53,000 $940,000 $ 1.50 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: Job D-70 Direct materials cost Direct labor cost Machine-hours 6,000 Fabrication Total $690,000 $360,000 20,000 Molding $ 370,000 $ 200,000 14,000 Fabrication $ 320,000 $ 160,000 Job C-200 Molding Direct materials cost $ 280,000 Direct labor cost Machine-hours $ 120,000 6,000 Total $ 500,000 $420,000 33,000 Delph had no underapplied or overapplied manufacturing overhead during the year. $ 220,000 $ 300,000 27,000