14. Saleh Corporation has two manufacturing departments --Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Molding Finishing Total Estimated total machine-hours (MHS) 4,000 1,000 5,000 Estimated total fixed manufacturing overhead cost $ 19,600 $ 2,400 $ 22,000 Estimated variable manufacturing overhead cost per MH $ 1.10 $ 2.10 During the most recent month, the company started and completed two jobs Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow: Job A Job M Direct materials $ 13,600 $ 7,500 Direct labor cost $ 20,700 $ 7,400 Molding machine-hours 2,700 1,300 Finishing machine-hours 600 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: A) $51,970 B) $72,758 C) $80,034 D) $20,788