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)	7,000	3,800	10,800
Estimated total fixed manufacturing overhead cost	$ 18,200	$ 7,600	$ 25,800
Estimated variable manufacturing overhead cost per MH	$ 1.50	$ 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	$ 16,900	$ 10,300
Direct labor cost	$ 23,600	$ 10,600
Molding machine-hours	1,250	5,750
Customizing machine-hours	3,300	500

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.)