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 22,000 $ 720,000 $ 4.00 Fabrication 31,000 $220,000 $ 1.00 Total 53,000 $940,000 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: Direct labor cost Job D-70 Direct materials cost Machine-hours Job C-200 Direct materials cost Direct labor cost Machine-hours Molding $ 370,000 $220,000 15,000 Fabrication $ 320,000 $ 140,000 7,000 Molding $220,000 $ 100,000 7,000 Fabrication $220,000 $220,000 24,000 Total $690,000 $ 360,000 22,000 Total 5.440,000 $ 320,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year.