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: 32,000 42,000 74.coo 74,000 240,000 $1030,000 Fixed manufacturing overhead costs Varlable manufacturing overhead per machine-hour s . $790,000 s 240,000 6.00 600 During the yeer, the company had no beginning or ending Inventorlies 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 373,000 $ 329,000 $ 702,000 Direct labor cost $ 230,000 $ 150,000 $ 380,000 Machine-hours 24,000 8,000 32,000 Molding Fabrication Total Job C-200: Direct materials cost $ 270,000 s 210,000 $480,000 Direct labor cost 170,000 $ 230,000 $400,000 Machine-hours 8,000 34,000 42,000 Delph had no overapplied or underapplied manufacturing overhead during the year