A manufacturing company employs a job order costing system to account for its production costs. There are two production departments, D1 and D2. All jobs pass through both production departments. Job 101 and Job 102 were in Work in Process at the beginning of May and both were completed during May. The direct labor rate is $30.00 per hour. D1 applies manufacturing overhead at the rate of 50% of the cost of direct materials added in that department. D2 applies manufacturing overhead at the rate of 100% of the cost of direct labor added in that department. May Production Data Job 101 (WIP) Job 102 (WIP) BI $24,000 $32,400 Added in May Direct Materials in D1 $48,000 $26,000 Direct Materials in D2 $3,000 $5,000 Direct Labor Hours in D1 506 400 Direct Labor Hours in D2 200 250 What are the total manufacturing costs assigned to Job 101 by the end of May? (Round to the nearest $1.00.)