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)	6,500	3,500	10,000
Estimated total fixed manufacturing overhead cost	$27,000	$3,500	$30,500
Estimated variable manufacturing overhead cost per machine-hour	$ 2.00	$ 4.00

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	$14,800	$8,500
Direct labor cost	$21,700	$8,600
Molding machine-hours	2,500	4,000
Finishing machine-hours	2,500	1,000

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.)

Multiple Choice

• $45,850

• $28,750

• $8,500

• $8,600