[The following information applies to the questions displayed below.] Delph 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: Molding Fabrication Total Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead cost per machine-hour 27,000 64,000 300,000 $1,040,000 37,000 $ 740,000 $5.10 $ 5.10 During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobs Job D-70 and Job C-200. It provided the following information related to those two jobs Job D-70: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total 371,000 $ 240,000 21,000 323,000 694,000 150,000 390,000 27,000 6,000 Job C-200 Direct materials cost $ 280,000 Direct labor cost Machine-hours Molding Fabrication Total $ 180,000 6,000 270,000 $ 550,000 290,000 $ 470,000 37,000 31,000 Delph had no underapplied or overapplied manufacturing overhead during the year