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		1,750		5,000
Estimated total fixed manufacturing overhead cost	$	20,000	$	3,600	$	23,600
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	$	14,900	$	8,600
Direct labor cost	$	21,800	$	8,800
Molding machine-hours		1,250		2,000
Finishing machine-hours		1,250		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 "Predetermined overhead rate" to 2 decimal places.)