Machine-hours Fixed manufacturing overhead costs Molding Fabrication 24,000 $ 720,000 32,000 $ 260,000 Variable manufacturing overhead cost per machine-hour $ 4.00 $ 2.00 Total 56,000 $980,000 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 Molding Fabrication Total $ 370,000 $320,000 $ 690,000 $220,000 15,000 $120,000 9,000 $340,000 24,000 Job C-200: Direct labor cost. Molding Fabrication Direct materials cost Machine-hours $ 280,000 $120,000 9,000 Total $260,000 $540,000 $ 280,000 $400,000 23,000 32,000 Delph had no underapplied or overapplied manufacturing overhead during the year. Required: 1. Assume Delph uses a plantwide predetermined overhead rate based on machine-hours. a. Compute the plantwide predetermined overhead rate. b. Compute the total manufacturing cost assigned to Job D-70 and Job C-200. c. If Delph establishes bid prices that are 150% of total manufacturing cost, what bid prices would it have established for Job D-70 and Job C-200? d. What is Delph's cost of goods sold for the year?