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 23,000 30,000 $760,000 $ 240,000 $ 5.00 $ 2.00 Total 53,000 $1,000,000 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 $240,000 $ 180,000 $420,000 13,000 10,000 23,000 Job C-200 Molding Fabrication Total Direct materials cost Direct labor cost Machine-hours $220,000 $220,000 $440,000 $160,000 $240,000 $400,000 10,000 20,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year.