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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		31,000		41,000		72,000
Fixed manufacturing overhead costs	$	760,000	$	210,000	$	970,000
Variable manufacturing overhead cost per machine-hour	$	5.20	$	5.20

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	$	378,000	$	323,000	$	701,000
Direct labor cost	$	220,000	$	160,000	$	380,000
Machine-hours		21,000		10,000		31,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	210,000	$	260,000	$	470,000
Direct labor cost	$	140,000	$	270,000	$	410,000
Machine-hours		10,000		31,000		41,000

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

2. 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 130% of total manufacturing costs, what bid prices would it have established for Job D-70 and Job C-200?

d. What is Delphs cost of goods sold for the year?