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 Total Molding Fabrication 40,000 70,000 270.000 s1,030,000 30,000 Fixed manufacturing overhead costs Variable manufacturing overhead per machine-hour $760,000 $ 5.20 $. 5.20 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: Molding Fabrication Total Direct materials cost 372,000 $ 329,000 $ 701,000 $ 240,000 $140,000 $380,000 7,000 30,000 Direct labor cost 23,000 7, Job C-200 Molding Fabrication Total Direct materials cost $ 220,000 $220,000 $440,000 $ 100,000 $280,000 $380,000 7,000 33,000 40,000 Direct labor cost Delph had no overapplied or underapplied manufacturing overhead during the year