Janicki Corporation has two manufacturing departments-Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Machining 1,000 $ 4,800 $ 1.10 Customizing 9,000 $ 23,400 $ 2.50 Total 10,000 $ 28,200 During the most recent month, the company started and completed two jobs--Job A and Job J. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Machining machine-hours Customizing machine-hours Job A $ 12,000 Job J $ 7,700 $ 20,700 $ 6,400 700 3,600 300 5,400 Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. Further assume that the company uses a markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: Note: Round your intermediate calculations to 2 decimal places. Multiple Choice OOOO $27,595 $87,752 $82,785 $55,190