Smithson Company uses a job-order costing system and has two manufacturing departmentsMolding and Fabrication. The company provided the following estimates at the beginning of the year:

	Molding		Fabrication		Total
Machine-hours		27,000		37,000	64,000
Fixed manufacturing overhead costs	$	750,000	$	280,000	$ 1,030,000
Variable manufacturing overhead per machine-hour	$	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	$	321,000	$	696,000
Direct labor cost	$	200,000	$	130,000	$	330,000
Machine-hours		19,000		8,000		27,000

Job C-100:	Molding		Fabrication		Total
Direct materials cost	$	290,000	$	290,000	$	580,000
Direct labor cost	$	150,000	$	270,000	$	420,000
Machine-hours		8,000		29,000		37,000

Smithson had no overapplied or underapplied manufacturing overhead during the year.

Assume Smithson uses departmental overhead rates based on machine-hours.

2-a.	Compute the predetermined departmental overhead rates. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Predetermined Overhead Rates
Molding Department	$
Fabrication Department	$

2-b.	Compute the total manufacturing costs assigned to Job D-75 and Job C-100. (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

	Total Manufacturing Cost
Job D-75	$
Job C-100	$

2-c.

If Smithson establishes bid prices that are 120% of total manufacturing costs, what bid price would it have established for Job D-75 and Job C-100? (Round your intermediate calculations to 2 decimal places, "Total manufacturing cost" and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

	Bid price
Job D-75	$
Job C-100	$

2-d.	What is Smithsons cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places, "Total manufacturing cost" and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

Cost of goods sold

$