Machine$-$hours

Fixed manufacturing overhead cost

Variable manufacturing overhead cost per machine$-$hour

Molding

$$24,000$

$$760,000$

$$3\mathrm{.}00$

Fabrication

$33,000$

$$220,000$

Total

$57,000$

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:

$\backslash$table$[[$Job D$-70,$Molding,Fabrication,$],[$Direct materials cost,$$370,000,$$$320,000,$$$690,000$