During the year, the company had no beginning or ending inventories and it started, completed, and sol 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. During the year, the company had no beginning or ending inventories and it started, completed, and sol 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