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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: Molding Fabrication Total 39,000 290,000 s1000,000 68,000 Machine-hours Fixed manufacturing overhead costs Variable manufacturing overhead per machine-hour 29,000 $710,000 $ $ 5.80 $ 5.80 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. It provided the following information related to those two jobs: Job D-70: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total 372,000 326,000 $698,000 $ 250,000 $ 140,000 $ 390,000 6,000 29,000 23,000 Job C-200: Direct materials cost Direct labor cost Machine-hours Molding Fabrication Total 260,000 300,000 $560,000 $ 170,000 270,000 $ 440,000 6,000 33,000 39,000 Delph had no overapplied or underapplied manufacturing overhead during the year. value: 20.00 points 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.) etermined overhea per MHb. Compute the total manufacturing costs assigned to Job D-70 and Job C-200. (Round your intermediate calculations to 2 decimal places.) Total manufacturing cost Job D-70 Job C-200 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.) Bid price Job D-70 Job C-200 d. What is Delphs cost of goods sold for the year? (Round your intermediate calculations to 2 decimal places.) Cost of goods sold

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Predetermined plantwide overhead rate Predetermined plantwide overhead rate 5.8+1000000/68000 20.51 1-b Total manufacturing costs assigned to Job D-70 Total manufacturing costs assigned to Job D-70 -698000+390000+20.51 29000 1,682,790 +20.51+39000 Total manufacturing costs assigned to Job C-200 Total manufacturing costs assigned to Job C-200 1,799,890 1-c. Job D-70 1682790° 13096 Job C-200 1799890° 130% Bid Price - Bid Price- 2,187,627 2,339,857 1-d Delphs cost of goods sold for the year- Delphs cost of goods sold for the year 1682790+1799890 3,482,680

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