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 $25.00 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 75% of the cost of direct labor added in that department. May Production Data BI Added in May Direct Materials D1 Direct Materials D2 Direct Labor Hours D1 Direct Labor Hours D2 Job 101 (WIP) $25,500 Job 102 (WIP) $32,400 $40,000 $37,000 $ 3,000 $ 5,000 500 200 400 250 What are the total manufacturing costs assigned to Job 102? (Round to the nearest $1.00.)