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 Fabrication. 23,000 34,000 $720,000 $240,000 $ 4.00 $ 2.00 Total 57,000 $960,000 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 Molding Fabrication Total $370,000 $320,000 $690,000 $220,000 $160,000 $380,000 14,000 9,000 23,000 Job C-200: Direct materials cost Direct labor cost Molding Fabrication Total $240,000 $240,000 $480,000 $ 180,000 $ 280,000 $460,000 Machine-hours 9,000 25,000 34,000 Delph had no underapplied or overapplied manufacturing overhead during the year.