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:

$\backslash$table$[[$Job D$-70,$Molding,Fabrication,Total$],[$Direct materials cost $....................,$$$375,000,$$$325,000,$$$700,000$

Question $3$:

Delph 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:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Machine$-$hours,$20,000,30,000,50,000],[$Fixed manufacturing overhead cost $.....................,$$$700,000,$$$210,000,$$$910,000$