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:

Molding Finishing Total

Estimated total machine$-$hours $($MHs$)4,0001,0005,000$

Estimated total fixed manufacturing overhead cost $ $11,000$ $ $2,900$ $ $13,900$

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:

Job A Job M

Direct materials $ $14,100$ $ $7,900$

Direct labor cost $ $21,100$ $ $7,900$

Molding machine$-$hours $2,7001,300$

Finishing machine$-$hours $400600$

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine$-$hours. The total manufacturing cost assigned to Job M is closest to:

Note: Round your intermediate calculations to $2$ decimal places