Kluth Corporation has two manufacturing departments$--$Molding and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

Molding Customizing Total

Estimated total machine$-$hours $($MHs$)14,0002,90016,900$

Estimated total fixed manufacturing overhead cost $ $35,000$ $ $8,990$ $ $43,990$

Estimated variable manufacturing overhead cost per MH $ $2\mathrm{.}00$ $ $6\mathrm{.}00$

During the most recent month, the company started and completed two jobs$--$Job C and Job M$.$ There were no beginning inventories. Data concerning those two jobs follow:

Job C Job M

Direct materials $ $16,000$ $ $9,400$

Direct labor cost $ $22,700$ $ $9,700$

Molding machine$-$hours $1,25012,750$

Customizing machine$-$hours $2,400500$

Required:

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 $20\%$ on manufacturing cost to establish selling prices. Calculate the selling prices for Job C and for Job M$.($Do not round intermediate calculations.$)$