Lotz Corporation has two manufacturing departments--Casting and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Casting	Finishing	Total
Estimated total machine-hours (MHs)	2,000	8,000	10,000
Estimated total fixed manufacturing overhead cost	$ 10,200	$ 19,200	$ 29,400
Estimated variable manufacturing overhead cost per MH	$ 1.20	$ 2.20

During the most recent month, the company started and completed two jobs--Job F and Job K. There were no beginning inventories. Data concerning those two jobs follow:

	Job F	Job K
Direct materials	$ 14,400	$ 7,100
Direct labor cost	$ 22,500	$ 6,600
Casting machine-hours	1,400	600
Finishing machine-hours	3,200	4,800

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 50% on manufacturing cost to establish selling prices. The calculated selling price for Job F is closest to:

Note: Round your intermediate calculations to 2 decimal places.