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 Estimated total machine-hours (MHS) 6,500 Estimated total fixed manufacturing overhead cost $ 18,000 Estimated variable manufacturing overhead cost per $ 1.00 MH Finishing 3,500 $ 5,500 $ 2.00 Total 10,000 $ 23,500 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 $ 16,800 $23,700 2,500 2,500 Job M $10,600 $ 10,300 4,000 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 "Predetermined overhead rate" to 2 decimal places.)