Opunui Corporation has two manufacturing departments molding and finishing. The company used the following data at the beginning of the year to calculate predetermined overhear rates:

Estimated total machine hours (MHs) Molding $4,000 finishing $1,000 total $5,000

Estimated total fixed manufacturing overhead cost Molding $19,600 Finishing $2,400 Total $22,000

Estimated Variable manufacturing overhead cost per MH Molding$1.10 Finishing$2.10

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:

Direct Material Job A $13,600 Job M $7,500

Direct Labor Cost Job A$ 20,700 Job M$7,400

Molding Machine-hours JobA $2,700 Job M $1,300

Finishing Machine-Hours Job A 400 Job M 600

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The Calculated selling price for Job A is closes to:? (round your intermediate calculations to 2 decimal places, if needed).

A) $51,970

B)$72,758

C) $80,034

D) $20,788