Loon Manufacturing Company uses a job-order costing system. Loon started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Loon worked on three jobs and incurred the following:

		Job A	Job B	Job C
	Direct materials	$12,000	$28,000	$18,000
	Direct labor cost	$8,000	$10,000	$5,000
	Direct labor hours	400 hours	500 hours	250 hours

Loon applies manufacturing overhead at a rate of $30 per direct labor hour.

What is the total cost assigned to Job B?