Required intormation 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: Molding Fabrication Total 64,000 27,000 37,000 Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour $ 770,000 240,000 $1,010,000 $5.10 5.10 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: Molding Fabrication Total Job D-70: Direct materials cost Direct labor cost Machine-hours 370,000 $ 200,000 18,000 326,000 $ 696,000 170,000 370,000 27,000 9,000 Molding Fabrication Total 290,000 Job C-200: Direct materials cost Direct labor cost Machine-hours 220,000 510,000 $ 180,000 $ 290,000 $ 470,000 37,000 9,000 28,000