Estimated total machine-hours (MHS) :19 Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Molding 6,500 $ 24,000 $ 2.50 Finishing 3,500 $ 2,600 $ 5.00 Total 10,000 $ 26,600 During the most recent month, the company started and completed two jobs-Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Molding machine-hours Finishing machine-hours Job A Job M $13,700 $7,700 $20,800 $7,600 2,500 4,000 2,500 1,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round your intermediate calculations to 2 decimal places.)