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Delph Company uses job$-$order costing with a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, the company estimated that $50,000$ machine$-$hours would be required for the period's estimated level of production. It also estimated $$940,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$5\mathrm{.}00$ per machine$-$hour.

Because Delph has two manufacturing departments$-$Molding and Fabrication$-$it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following information to enable calculating departmental overhead rates:

$\backslash$table$[[,,$olding,Fabrication,Total$],[$Machine$-$hours,,$20,000,30,000,50,000],[$Fixed manufacturing overhead cost,,$$700,000,$$$240,000,$$ $940,000],[$Variable manufacturing overhead cost per machine$-$hour,,$$5\mathrm{.}00,$$ $1\mathrm{.}50,]]$

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:

$\backslash$table$[[$Job D$-70,$Molding,Fabrication,Total$],[$Direct materials cost,$ $370,000,$$ $320,000,$$ $690,000],[$Direct labor cost,$ $220,000,$$ $160,000,$$ $380,000],[$Machine$-$hours,$13,000,7,000,20,000],[$Job C$-200,$Molding,Fabrication,Total$],[$Direct materials cost,$ $240,000,$$ $280,000,$$ $520,000],[$Direct labor cost,$ $160,000,$$ $280,000,$$ $440,000],[$Machine$-$hours,$7,000,23,000,30,000]]$

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