Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH 7. Opunul 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: Direct materials Direct labor cost Molding machine-hours Finishing machine-hours Job A $ 13,600 $ 20,700 A) $51,970 B) $72,758 C) $80,034 D) $20,788 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: 2,700 400 Job M $7,500 $ 7,400 Sayfa Says Molding 4,000 $ 19,600 $1.10 1,300 600 01 Finishing 1,000 $2,400 $ 2.10 Total 5,000 $ 22,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to:

7. Opunui Corporation has two manufacturing departments--Molding and Finishing. The company uned the following data at the beginning of the year to calculate predetermined overhead wata. During the most recent month, the company started and completed two jobs-job A and job M. There were. no beginhing inventories. Data conceming those two jobs follow: Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40 on on manufacturing cost to establish selling arices. The calculated selling price for Job A is closest to: A) $51,970 B) $72,758 C) 580,034 D) 520,788