5 Opunui Corporation has two manufacturing departments-Molding and Finishing. The company used the following dato at the beginning of the year to calculate predetermined overhead rates: Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per M 6,500 3,500 10,000 10,000 3,100 13,1 H 3.00 6.00 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 Direct materials Direct labor cost Molding machine-hours Finishing machine-hours Job M $14,300 $8,000 $21,200 $8,100 2,500 4,000 2,500 1,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice