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 Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead per machine-hour $ 580 $ 580 62,000 230,000 s 1000,000 26,000 36,000 $ 770000 s 230,000 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. t provided the following information related to those two jobs Job D-70: Direct materials cost $ 371,000 $ 320,000 691,000 Direct labor cost S 220,000 $ 130,000 $ 350,000 Machine-hours 16,000 10,000 26,000 Job C-200 Direct materials cost 300,000 $ 240,000 $ 540,000 Direct labor cost Machine-hours 160,000 $ 270,000 $ 430,000 0,000 26,000 36,000 Delph had no overapplied or underapplied manufacturing overhead during the year