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	$16,000	$4,100	$20,100
Estimated variable manufacturing overhead cost per machine-hour	$ 1.00	$ 2.00

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	$15,300	$9,000
Direct labor cost	$22,200	$8,900
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 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

• $70,590

• $87,900

• $54,300

• $16,290