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 Machine-hours Flxed manufacturing overhead costs Variable manufacturing overhead per machine-hour Fabrication 30,000 $ 800,000 300,000 500 20,000 50,000 1,100,000 S 500 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 materials cost Direct labor cost Machine-hours Molding Fabrication Total $ 375,000 $ 325,000 $ 700,000 $ 200,000 $ 160,000 $ 360,000 15,000 5,000 20,000 Job C-10o Direct materials cost Direct labor cost Machine-hours Molding FabricationTotal $300,000$ 250,000 $550,000 $175,000 $ 225,000 $400,000 25,000 30,000 5,000 Smithson had no overapplied or underapplied manufacturing overhead during the year