The following information applies to the questions displayed below] Smithson 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 Molding Fabrication 22,000 32,000 54.000 Machine-hours Flxed manufacturing overhead costs Variable manufacturing overhead per machine-hour $ 5.00 S 5.00 $ 760,000 s 230,000 s 990,000 During the year, the company had no beginning or ending inventories and it started. completed, and sold only two jobs-Job D-75 and Job C-100. It provided the following information related to those two jobs: Job D-75 Direct materials cost 374.000 $ 326,000 $700,000 Direct labor cost Machine-hours Molding Fabrication Total $ 220,000 $ 150,000 $ 370,000 15,000 7000 22.000 Job C-100 Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total 300,000 $290,000 $590,000 130,000 $240,000 $ 370,000 7000 25,000 32000 Smithson had no overapplied or underapplied manufacturing overhead during the year