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

Delph Company uses job-order costing with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company estimated that 57,000 machine-hours would be required for the period's estimated level of production. It also estimated $1,020,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $4.00 per machine-hour.

Because Delph has two manufacturing departments--Molding and Fabrication-it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following information to enable calculating departmental overhead rates:

Machine-hours

Fixed manufacturing overhead cost

Variable manufacturing overhead cost per machine-hour

Molding

24,000

$ 740,000

$ 4.00

Fabrication

Total

33,000

57,000

$ 280,000 $ 1,020,000

$ 1.50

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

$ 370,000

$ 240,000

15,000

Fabrication

$ 320,000

$ 140,000

9,000

Total

$ 690,000

$ 380,000

24,000

Job 6-200

Molding

* 310 000

Fabrication

D9r0 000

Total

A CAD ADA