Delphi Company uses a job-order costing system and has two manufacturing departmentsMolding and Fabrication. The company provided the following estimates at the beginning of the year: Molding Fabrication Total Machine-hours 20,000 34,000 54,000 Fixed manufacturing overhead cost $ 720,000 $ 260,000 $ 980,000 Variable manufacturing overhead cost per machine-hour $ 4.00 $ 1.50 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob.

Job D-70	Molding	Fabrication	Total
Direct materials cost	$ 370,000	$ 320,000	$ 690,000
Direct labor cost	$ 200,000	$ 180,000	$ 380,000
Machine-hours	14,000	6,000	20,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 280,000	$ 220,000	$ 500,000
Direct labor cost	$ 140,000	$ 220,000	$ 360,000
Machine-hours	6,000	28,000	34,000

Delph had no underapplied or overapplied manufacturing overhead during the year. Required: 1. Assume Delph uses departmental predetermined overhead rates based on machine-hours.

a. Compute the departmental predetermined overhead rates.

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 cost, what bid prices would it have established for Job D-70 and Job C-200?

d. What is Delphs cost of goods sold for the year?