Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,500 of direct materials, $6,966 of direct labor, and $10,132 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.80 per direct labor-hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 9,200 Purchased during the month $38,700 Used in production $ 40,000 Labor: Direct labor-hours worked during the month 2,600 Direct labor cost incurred $ 25, 210 Actual manufacturing overhead costs incurred $ 34,000 Inventories: Raw materials, May 30 Work in process, May 30 $17, 119 $17,113 Work in process inventory on May 30 contains $3,867 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The balance in the raw materials inventory account on May 30 was: Multiple Choice O $7,900 0 $1,300 O $29,500 O $30,800 Opunui Corporation has two manufacturing departments --Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Molding 6,500 $18,000 Finishing 3,500 $5,500 Total 10,000 $23,500 Estimated total machine-hours (NHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH $ 1.00 $ 2.00 During the most recent month, the company started and completed two jobs--Job A and Job M. There were no beginning inventories. Date concerning those two jobs follow Job $16.800 $23,700 2,500 Job M $10.600 $10,300 4,000 Direct materials Direct labor cost Molding machinc- Finishing machine- hours 1,000 2,500 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 30% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: (Round "Predetermined overhead rate" to 2 decimal places.) Multiple Choice 0 $59,000 0 $76,700 0 O $96.000 0 $17,700