Smithson 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 27000 Total 54.000 Machinc-hours Fixed manufacturing overhead costs Varlable manufacturing overhead per machine hour 37000 $ 790,000 S 260,000 $ 1050,000 5.00 S 5.00 During the year, the company had no heginning or ending inventonies and it started, completed, and sold only two jobs-Job D-75 andlob C-100 It pravided the following information related to those two jobs Job D-75: MolclingFabrication Direct materlals cost Total $ 374,000 330,000 704,000 240000 $ 110(100 $ 410000 27000 Direct lahor cost 19,000 8.000 Job C-100: Direct materials cost Direct labor cost $ 270,000 150,000 8000 220,000 $490,000 290,000 $440,000 37000 29,000 Smithson had no overapplied or underapplied manufacturing overhead during the year