Required information [The following information applies to the questions displayed below. ] Delph Company uses a job-order costing system and has two manufacturing departmentsMolding and Fabrication. The company provided the following estimates at the beginning of the year: Molding Fabrication Total Machine-hours 21,999 35,999 56,999 Fixed manufacturing overhead cost $ 769,999 $ 299,999 $ 969,999 Variable manufacturing overhead cost per machine-hour $ 5.99 $ 1.59 During the year, the company had no beginning or ending inventories and it started, completed, and sold only twojobs Job 0-70 and Job C-200. It provided the following information related to those two jobs: Job D-79 Molding Fabrication Total Direct materials cost $ 379,999 $ 329,999 $ 699,999 Direct labor cost $ 249,999 $ 149,999 $ 389,999 Machinehours 13,999 8,999 21,999 Job C-299 Molding Fabrication Total Direct materials cost $ 229,999 $ 399,999 $ 529,999 Direct labor cost $ 189,999 $ 269,999 $ 449,999 Machine-hours 8,999 27,999 35,999 Delph had no underapplied or overapplied manufacturing overhead during the year