7) Carlson Corporation has two manufacturing departments-Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates; Machining Estimated total machine- hours (MHS) Estimated 1,000 Customizing 9,000 Total 10,000 total fixed manufacturi ng overhead cost S 4,800 S 23,400 S 28,200 Estimated variable manufacturi ng overhead cost per MH 1.10 2.50 During the most recent month, the company started and completed two jobs-Job A and Job J. There were no beginning inventories. Data conceming those two jobs follow: Job A Job J Direct materials S 12,000 S 7,700 Direct labor cost S 20,700 S 6,400 Machining machine-hours 700 300 Customizing machine-hours 3,600 5,400 Assume that the company uses a plantais, predetermined manufacturing overhead rate based on machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for Job J is closest to: (Round your intermediate calculations to 2 decimal places.) A) $71,983 B) $65,439 C) $43,626 D) $21,813