Comans Corporation has two production departments, Milling and Customizing. The company uses a job$-$order

costing system and computes a predetermined overhead rate in each production department. The Milling

Department's predetermined overh fad rate is based on machine$-$hours and the Customizing Department's

predetermined overhead rate is based on direct labor$-$hours. At the beginning of the current year, the company

had made the following estimates:

During the current month the company started and finished Job A$319.$ The following data were recorded for this

job:

If the company marks up its manufacturing costs by $20\%$ then the selling price for Job $A319$ would be closest to:

Note: Round your intermediate calculations to $2,$ decimal places.