[The following information applies to the questions displayed below.]

Delph 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		24,000		34,000	58,000
Fixed manufacturing overhead costs	$	710,000	$	210,000	$ 920,000
Variable manufacturing overhead per machine-hour	$	5.20	$	5.20

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob D-70 and Job C-200. It provided the following information related to those two jobs:

Job D-70:	Molding		Fabrication		Total
Direct materials cost	$	379,000	$	328,000	$	707,000
Direct labor cost	$	240,000	$	140,000	$	380,000
Machine-hours		19,000		5,000		24,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	270,000	$	210,000	$	480,000
Direct labor cost	$	180,000	$	280,000	$	460,000
Machine-hours		5,000		29,000		34,000

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