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

	Machining		Assembly		Total
Estimated total machine-hours (MHs)		2,000		3,000		5,000
Estimated total fixed manufacturing overhead cost	$	9,400	$	8,100	$	17,500
Estimated variable manufacturing overhead cost per MH	$	1.80	$	2.40

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

	Job B		Job L
Direct materials	$	14,400	$	7,100
Direct labor cost	$	23,500	$	6,700
Machining machine-hours		1,400		600
Assembly machine-hours		1,200		1,800

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 L is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $13,440

• $41,933

• $26,880

• $40,320