Delph Company uses a job-order costing system and has twomanufacturing departments—Molding and Fabrication. The companyprovided the following estimates at the beginning of the year:

  

	Molding		Fabrication			Total
Machine-hours		33,000		43,000		76,000
Fixed manufacturing overheadcosts	$	730,000	$	270,000	$	1,000,000
Variable manufacturing overheadcost per machine-hour	$	5.20	$	5.20

  

During the year, the company had no beginning or endinginventories and it started, completed, and sold only two jobs—JobD-70 and Job C-200. It provided the following information relatedto those two jobs:

  

Job D-70:	Molding		Fabrication		Total
Direct materials cost	$	374,000	$	323,000	$	697,000
Direct labor cost	$	220,000	$	120,000	$	340,000
Machine-hours		25,000		8,000		33,000

  

Job C-200:	Molding		Fabrication		Total
Direct materials cost	$	260,000	$	230,000	$	490,000
Direct labor cost	$	140,000	$	250,000	$	390,000
Machine-hours		8,000		35,000		43,000

Delph had no underapplied or overapplied manufacturing overheadduring the year.

1. Assume Delph uses a plantwide predetermined overhead ratebased on machine-hours.

a. Compute the plantwide predetermined overhead rate.

b. Compute the total manufacturing cost assigned to Job D-70 andJob C-200.

c. If Delph establishes bid prices that are 150% of totalmanufacturing cost, what bid prices would it have established forJob D-70 and Job C-200?

d. What is Delph’s cost of goods sold for the year?