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 Moldi Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour 32,066 $ 720,000 4,8e0 250,000 $ 978, eee 42,008 $ 5.4e $ 5.40 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: Molding Fabrication Total $ 379,000 324,000 $ 703,e00 Direct naterials cost Direct labor cost Machine-hours 23,000 9,000 32,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total 260,0ee 240,000 se8,080 s 140,000 290,000 430,000 9,000 33,000 42,000