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)		6,000		2,300		8,300
Estimated total fixed manufacturing overhead cost	$	15,000	$	8,740	$	23,740
Estimated variable manufacturing overhead cost per MH	$	2.50	$	2.00

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	$	15,100	$	8,800
Direct labor cost	$	22,000	$	9,000
Molding machine-hours		2,700		3,300
Customizing machine-hours		1,700		600

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.)

Selling price for Job C
Selling price for Job M