Kluth Corporation has two manufacturing departmentsMolding 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)	3,000	2,000	5,000
	Estimated total fixed manufacturing overhead cost	$15,900	$4,200	$20,100
	Estimated variable manufacturing overhead cost per MH	$1.20	$2.40

During the most recent month, the company started and completed two jobsJob 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-hours	800	1,200

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.