251. Luarca Corporation has two manufacturing departments--Casting and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Casting Customizing Total Estimated total machine-hours (MHs) 2,000 3,000 5,000 Estimated total fixed manufacturing overhead cost $11,600 $7,200 $18,800 Estimated variable manufacturing overhead cost per MH $1.90 $2.80 During the most recent month, the company started and completed two jobs--Job F and Job L. There were no beginning inventories. Data concerning those two jobs follow: Job F Job L Direct materials $10,600 $6,600 Direct labor cost $24,400 $8,600 Casting machine-hours 1,400 600 Customizing machine-hours 1,200 1,800 Required: Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. Calculate the selling prices for Job F and Job L.