[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		25,000		35,000	60,000
Fixed manufacturing overhead costs	$	740,000	$	280,000	$ 1,020,000
Variable manufacturing overhead per machine-hour	$	5.30	$	5.30

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	$	379,000	$	321,000	$	700,000
Direct labor cost	$	240,000	$	160,000	$	400,000
Machine-hours		18,000		7,000		25,000

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	210,000	$	250,000	$	460,000
Direct labor cost	$	160,000	$	260,000	$	420,000
Machine-hours		7,000		28,000		35,000

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

4.

value: 20.00 points

Required information

Assume Delph uses a plantwide overhead rate based on machine-hours.

Required:

1-a.	Compute the predetermined plantwide overhead rate. (Round your answer to 2 decimal places.)

1-b.	Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.)

1-c.	If Delph establishes bid prices that are 130% of total manufacturing costs, what bid price would it have established for Job D-70 and Job C-200? (Round your intermediate calculations to 2 decimal places.)

1-d.	What is Delphs cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.)