Smithson Company uses a job-order costing system and has two manufacturing the year departments-Molding and Fabrication. The company provided the following estimates at the beginning of 0,000 30,000 s 800,000 300,000 100,000 50,000 Fwed manufacturing overhead costs Variable manufacturing overheed per machine-hour 5.00$ 5.00 baring the yes the company had no beghning or ending iventores and it sarted,completed, and sold only twojobs-Job D5 and Job C-100. t prowided the folowinginformation relased to those two jobs Job D-75: Direct materials cost Direct labor cost Molding/Fabricator, Total 375,000 325,000 S 700000 200,000 % ,60,000 % 300000 15,000 5,000 0,000 Molding Fabricationota 300.000$250,000 $550,000 Direct materials cost Direct labor cost Machine-hours 175,000 225,000 $400,000 25.000 30,000 5,000 Smithson had no overapplied or underapplied manufacturing overheed during the year