Macnamara 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)		1,000		4,000		5,000
Estimated total fixed manufacturing overhead cost	$	4,800	$	8,800	$	13,600
Estimated variable manufacturing overhead cost per MH	$	1.80	$	2.90

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

	Job F		Job M
Direct materials	$	11,500	$	9,000
Direct labor cost	$	18,400	$	7,400
Casting machine-hours		700		300
Finishing machine-hours		1,600		2,400

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 M is closest to:

		$15,310
		$47,767
		$45,930
		$30,620