Nielsen 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 1,000 Assembly 4,000 Total 5,000 Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH $ $ 4,700 1.20 $ 10,800 $ 15,500 $ 2.20 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 $13,000 Direct labor cost $20,400 $7,400 $8,800 Machining machine-hours Assembly machine-hours 700 1,600 300 2,400 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job F is closest to: (Round your Intermediate calculations to 2 decimal places.)