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: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 21,000 $ 740,000 $5.00 Fabrication 31,000 $ 300,000 $ 1.50 Total 52,000 $ 1,040,000 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 Direct labor cost Machine-hours Job C-200 Direct materials cost Direct labor cost Machine-hours Molding $370,000 $ 240,000 13,000 Molding Fabrication $ 320,000 $ 140,000 8,000 Fabrication $ 300,000 $ 300,000 $220,000 23,000 $ 100,000 8,000 Total $690,000 $ 380,000 21,000 Total $ 600,000 $ 320,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year.