es [The following information applies to the questions displayed below.) Delph Company uses a job-order costing system and has two manufacturing departments-Molding and Fabrication. The company provided the following estimates at the beginning of the year. Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 23,000 $740,000 $ 3.00 Fabrication 33,000 Total 56,000 $ 280,000 $ 2.00 $ 1,020,000 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 Holding $370,000 Fabrication $ 320,000 Total $690,000 Direct labor cost Machine-hours $220,000 14,000 $160,000 $380,000 9,000 23,000 Job C-200 Direct materials cost Direct labor cost Machine-hours Fabrication $ 260,000 Total $520,000 $420,000 33,000 Delph had no underapplied or overapplied manufacturing overhead during the year. Holding $ 260,000 $ 160,000 9,000 $ 260,000 24,000