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