Required information [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: Molding Fabrication Total 30,000 Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour 20,000 50,000 700,000 210,000 910,000 $3.00 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 375,000 325,000 700,000 Direct labor cost Machine-hours Molding Fabrication Total 200,000 160,000 360, 000 14,000 6,000 20,000 ??? ?-200: Direct materials cost 300,000 250,000 550,000 Direct labor cost Machine-hours Molding Fabrication Total $175, 000 225, 000 400,000 6,000 24,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year