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 52,000 $920,000 Molding 20,000 $ 700,000 Fabrication 32,000 $220,000 Total $ 4.00 $ 1.50 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 Direct materials cost Job C-200 Machine-hours Direct labor cost Molding $370,000 $ 240,000 16,000 Molding $ 240,000 $ 160,000 4,000 Fabrication $ 320,000 $ 160,000 4,000 Fabrication $220,000 $ 240,000 28,000 Total $690,000 $ 400,000 20,000 Total $460,000 $ 400,000 32,000 Delph had no underapplied or overapplied manufacturing overhead during the year.