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 yean Molding Fabrlcatlon Total Machine-hours 20,000 30,000 50,000 Fixed manufacturing overhead costs $ 800,000 $ 300.000 $ 1,100,000 Variable manufacturing overhead per machinehour $ 5.00 $ 5.00 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-75 and Job C-100. It provided the following information related to those two jobs: Job D-75: Molding Fabrication Total Direct materials cost $ 375,000 $ 325,000 $ 700,000 Directlabor cost $ 200,000 $ 160,000 $ 360,000 Machine-hours 15,000 5,000 20,000 I Job 0-100: Molding Fabrication Total Direct materials cost $ 300,000 $ 250,000 $550,000 Directlabor cost $ 175,000 $ 225,000 $400,000 Machlne-hours 5,000 25,000 30,000 '______.___.________ Smithson had no overapplied or underapplied manufacturing overhead during the year