Assume Delph uses departmental predetermined overhead rates based on machine-hours. What is Delph's cost of goods sold for the year?

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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: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 22,000 $ 760,000 $ 4.00 Fabrication 30,000 $ 200,000 $ 2.00 Total 52,000 $ 960,000 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 Job C-200 Direct materials cost Direct labor cost Machine-hours Molding $ 370,000 Fabrication $ 320,000 $ 180,000 6,000 $ 240,000 16,000 Fabrication Molding $ 280,000 $ 240,000 $ 140,000 6,000 $ 220,000 24,000 Total $ 690,000 $ 420,000 22,000 Total $520,000 $ 360,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year. 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: Machine-hours Fixed manufacturing overhead cost Variable manufacturing overhead cost per machine-hour Molding 22,000 $ 760,000 $ 4.00 Fabrication 30,000 $ 200,000 $ 2.00 Total 52,000 $ 960,000 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 Job C-200 Direct materials cost Direct labor cost Machine-hours Molding $ 370,000 Fabrication $ 320,000 $ 180,000 6,000 $ 240,000 16,000 Fabrication Molding $ 280,000 $ 240,000 $ 140,000 6,000 $ 220,000 24,000 Total $ 690,000 $ 420,000 22,000 Total $520,000 $ 360,000 30,000 Delph had no underapplied or overapplied manufacturing overhead during the year.