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: Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Molding 6,500 $ 28,000 $ 3.00 Finishing 3,500 $ 2,600 $ 6.00 Total 10,000 $ 30,600 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 $13,700 $20,800 2,500 Job M $7,600 $7,500 4,000 1,000 2,500 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 30% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $21,015 $70,050 $141,150 $91,065