[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	22,000	33,000	55,000
Fixed manufacturing overhead cost	$ 800,000	$ 240,000	$ 1,040,000
Variable manufacturing overhead cost per machine-hour	$ 5.00	$ 1.50

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	$ 370,000	$ 320,000	$ 690,000
Direct labor cost	$ 220,000	$ 140,000	$ 360,000
Machine-hours	15,000	7,000	22,000

Job C-200	Molding	Fabrication	Total
Direct materials cost	$ 240,000	$ 220,000	$ 460,000
Direct labor cost	$ 160,000	$ 280,000	$ 440,000
Machine-hours	7,000	26,000	33,000

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

rev: 07_21_2020_QC_CS-217627, 09_03_2020_QC_CS-225692

2. Assume Delph chooses to combine its departmental rates from requirement 1 into a plantwide predetermined overhead rate based on machine-hours.

a. Compute the plantwide predetermined overhead rate.

b. Compute the total manufacturing cost assigned to Job D-70 and Job C-200.

c. If Delph establishes bid prices that are 150% of total manufacturing costs, what bid prices would it have established for Job D-70 and Job C-200?

d. What is Delphs cost of goods sold for the year?