The following accounts appear in the ledger of Cullumber Company after the books are closed at December 31, 2020. Common Stock, no par, $1 stated value, 375,000 shares authorized; 275,000 shares issued $ 275,000 Common Stock Dividends Distributable 25,000 Paid-in Capital in Excess of Stated Value—Common Stock 1,100,000 Preferred Stock, $5 par value, 8%, 35,000 shares authorized; 25,000 shares issued 125,000 Retained Earnings 750,000 Treasury Stock (10,000 common shares) 70,000 Paid-in Capital in Excess of Par—Preferred Stock 340,000 Accumulated Other Comprehensive Loss 25,000 Prepare the stockholders’ equity section at December 31, 2020, assuming retained earnings is restricted for plant expansion in the amount of $100,000. For capital stock first enter the preferred stock details.

During the year, the delph 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: molding fabrication total direct materials cost $ 375,000 $ 325,000 $ 700,000 direct labor cost $ 200,000 $ 160,000 $ 360,000 machine-hours 15,000 5,000 20,000 job c-100: molding fabrication total direct materials cost $ 300,000 $ 250,000 $ 550,000 direct labor cost $ 175,000 $ 225,000 $ 400,000 machine-hours 5,000 25,000 30,000delph had no overapplied or underapplied manufacturing overhead during the year. assume delph uses a plantwide overhead rate based on machine-hours.1-a. compute the predetermined plantwide overhead rate.1-b. compute the total manufacturing costs assigned to job d-70 and job c-200.1-c. if delph establishes bid prices that are 150% of total manufacturing costs, what bid price would it have established for job d-70 and job c-200? 1-d. what is delph's cost of goods sold for the year? assume delph uses departmental overhead rates based on machine-hours.2-a. compute the predetermined departmental overhead rates.2-b. compute the total manufacturing costs assigned to job d-70 and job c-200.2-c. if delph establishes bid prices that are 150% of total manufacturing costs, what bid price would it have established for job d-70 and job c-200? 2-d. what is delph's cost of goods sold for the year?