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Delph Company uses a job-order costing system and has two manufacturing departmentsMolding and Fabrication. The company provided the following estimates at the beginning of the year:

	Molding	Fabrication	Total
Machine-hours	20,000	34,000	54,000
Fixed manufacturing overhead cost	$ 720,000	$ 260,000	$ 980,000
Variable manufacturing overhead cost per machine-hour	$ 4.00	$ 1.50

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-70 and Job C-200. It provided the following information related to those two jobs:

Job D-70	Molding	Fabrication	Total
Direct materials cost	$ 370,000	$ 320,000	$ 690,000
Direct labor cost	$ 200,000	$ 180,000	$ 380,000
Machine-hours	14,000	6,000	20,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 280,000	$ 220,000	$ 500,000
Direct labor cost	$ 140,000	$ 220,000	$ 360,000
Machine-hours	6,000	28,000	34,000

Delph had no underapplied or overapplied manufacturing overhead during the year.

Required: 1. Assume Delph uses departmental predetermined overhead rates based on machine-hours. a. Compute the departmental predetermined overhead rates. 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? Complete the question by entering your answers in the tabs given below. Assume Delph uses departmental predetermined overhead rates based on machine-hours. Compute the departmental predetermined overhead rates. (Round the final answers to 2 decimal places.)