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 3,250 $ 18,000 $ 2.50 Finishing 1,750 $ 3,200 Total 5,000 $ 21, 200 MA $ 18,000 $3,20 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 $14,300 $21,500 1,250 1,250 Job M. $8,200 $8,100 2,000 500 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 closest to: (Round your intermediate calculations to 2 decimal places.) $54,850 $76,790 $92,925 $21,940