Smithson Company uses a job-order costing system and has two manufacturing Iding and Fabrication. The company provided the following estimates at the beginning of the year Molding 27000 $ 790,000 5.00 Total 64,000 Fabrication Machine hours Fixed manufacturing overhead costs Variable manufacturing overhead per machine-hour 37000 260,000 1,050,000 5.00 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobs-Job D-75 and Job C-100. It provided the following information related to those two jobs: Job D-75 Direct mateials cost Direct labor cost Machine-hours Molding Fabrication Total S 374.000 330.000 704,000 5 240,000 5 170,000 410,000 27000 19,000 8000 Fabrication Job C-100: Direct msterials cost Direct labor cost Machinc-hours Molding Total $27O,000 220,000 $490,000 $150000 290,000 $440,000 29,000 37,000 8,000 Smithson had no overapplied or underapplied manufacturing overhead during the year