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)		4,000		1,000		5,000
Estimated total fixed manufacturing overhead cost	$	12,000	$	4,100	$	16,100
Estimated variable manufacturing overhead cost per MH	$	3.00	$	6.00

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	$	15,700	$	9,200
Direct labor cost	$	22,500	$	9,400
Molding machine-hours		2,700		1,300
Finishing machine-hours		400		600

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 "Predetermined overhead rate" to 2 decimal places.)

im not sure where i am getting this wrong:

1600+4000+ (1000x2)

22100/5000=4.42

4.42x1900 (molding mach. hr 1300 + fin. mach. hr 600) = 8398??

thank you so much!