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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:

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 1,200 7,200 Estimated total fixed manufacturing overhead cost $ 15,000 $ 4,560 $ 19,560 Estimated variable manufacturing overhead cost per MH $ 2.50 $ 5.00 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 $ 13,700 $ 7,700 Direct labor cost $ 20,800 $ 7,600 Molding machine-hours 2,500 3,500 Customizing machine-hours 200 1,000 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.)

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