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 Fabrication Total 21,000 $ 800,000 $4.00 31,000 $220,000 52,000 $1,020,000 $ 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 Job C-200 Direct materials cost Direct labor cost Machine-hours Molding $ 370,000 $ 240,000 16,000 Fabrication $ 320,000 $ 180,000 Total $690,000 $420,000 5,000 21,000 Total $540,000 $ 400,000 26,000 31,000 Molding $ 280,000 $ 160,000 5,000 Fabrication $260,000 $ 240,000 Delph had no underapplied or overapplied manufacturing overhead during the year. Required: