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 Estimated total machine- 3,000 2,000 hours (MHS) Estimated total fixed $15,900 $4,200 manufacturing overhead cost Estimated variable $1.20 $2.40 manufacturing overhead cost per MH 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 $15,600 $8,600 Direct labor cost $25,100 $8,300 Molding machine-hours 2,000 1,000 Customizing machine- 800 1,200 hours Required: Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. Calculate the total costs for Job C and for Job M