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 Total 59,000 Molding Fabrication 24,000 35,000 $780,000 $280,000 $1,060,000 $ 4.00 $ 1.50 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: $370,000 $320,000 $690,000 $240,000 $140,000 $380,000 Total 14,000 10,000 24,000 Job C-200 Direct materials cost Direct labor cost Machine-hours. Molding Fabrication Total $260,000 $260,000 $520,000 $180,000 $260,000 $440,000 25,000 35,000 10,000 Delph had no underapplied or overapplied manufacturing overhead during the year. minrhead rate based