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