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 Estimated total machine-hours (MHS) 3,250 Estimated total fixed manufacturing overhead cost $ 13,000 Estimated variable manufacturing overhead cost per MH $ 3.00 Finishing 1,750 $ 4,400 $ 6.00 Total 5,000 $ 17,400 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 materials Direct labor cost Molding machine-hours Finishing machine-hours Job A $ 16,000 $22,700 1,250 1,250 Job M $9,400 $9,700 2,000 500 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: (Round your intermediate calculations to 2 decimal places.)