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

$\backslash$table$[[$Estimated total machine$-$hours $(MHs),$Molding,Finishing,Total$],[$Estimated total fixed manufacturing overhead cost,$3,250,1,750,5,000],[19,000,$$$4,300,$$$23,300,]]$

Estimated variable manufacturing overhead cost per $MH$$$2\mathrm{.}50,$$$5\mathrm{.}00$

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

$\backslash$table$[[,$Job A$,$Job M$],[$Direct materials,$$15,400,$$$9,200$