Required information. Exercise 2-15 Plantwide and Departmental Predetermined Overhead Rates; Job Costs [LO2-1, LO2-2, LO2-3, LO2-4] [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 costs. Variable manufacturing overhead cost per machine-hour Molding 24,000 32,000 $720,000 $220,000 $ 4.00 Fabrication Total 56,000 $940,000 $ 1.00 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 Molding Fabrication Total $370,000 $320,000 $690,000 $220,000 $ 180,000 $400,000 15,000 9,000 24,000 Direct labor cost Machine-hours Job C-200: Direct labor cost Molding Fabrication Total Direct materials cost Machine-hours 9,000 $300,000 $240,000 $540,000 $120,000 $ 220,000 $340,000 23,000 32,000 Delph had no underapplied or overapplied manufacturing overhead during the year.