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 3,500 $ 3,100 $ 6.00 Total 10,000 $ 13,100 Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost 6,500 $ 10,000 Estimated variable manufacturing overhead cost per MH $ 3.00 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 M $14,300 8,000 $21,200 $8,100 4,000 1,000 Job A Direct materials Direct labor cost Molding machine-hours Finishing machine-hours 2,500 2,500 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.)