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)		3,250		3,000		6,250
Estimated total fixed manufacturing overhead cost	$	27,000	$	4,700	$	31,700
Estimated variable manufacturing overhead cost per MH	$	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	$	15,900	$	9,700
Direct labor cost	$	23,000	$	9,500
Molding machine-hours		1,250		2,000
Finishing machine-hours		1,750		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

$58,550

$99,500

$76,115

$17,565