Kahuna Industries has two manufacturing departments--Fabrication and Finishing. 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 machine-hour Fabrication Finishing Total 3,250 $25,000 $ 1.50 1,750 $4,800 $ 3.00 5,000 $29,800 During the most recent month, the company started and completed two jobs--Job 14-X and Job 15-Z. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Fabrication machine-hours Job 14-X Job 15-Z $16,500 $23,200 1,250 1,250 $9,800 $10,200 2,000 500 Finishing machine-hours Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job 15-Z is closest to: (Round your intermediate calculations to 2 decimal places.)