Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 22,000 $780,000 $ 4.00 Fabrication 33,000 $ 260,000 $ 1.00 Total 55,000 $ 1,040,000 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 Direct labor cost Machine-hours Job C-200 Direct materials cost Direct labor cost Machine-hours Molding $ 370,000 $ 200,000 14,000 Molding Fabrication $ 320,000 $ 160,000 8,000 Total $ 690,000 $ 360,000 Fabrication $ 260,000 $ 120,000 8,000 $220,000 $220,000 25,000 22,000 Total $480,000 $340,000 33,000 Delph had no underapplied or overapplied manufacturing overhead during the year.