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$

$(($Answer Q$2$ Only$))$