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)	6,500	3,500	10,000
Estimated total fixed manufacturing overhead cost	$ 24,000	$ 6,800	$ 30,800
Estimated variable manufacturing overhead cost per machine-hour	$ 1.50	$ 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 A	Job M
Direct materials	$ 18,000	$ 11,800
Direct labor cost	$ 24,900	$ 11,200
Molding machine-hours	2,500	4,000
Finishing machine-hours	2,500	1,000

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 20% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to:

A) 4807

B)82080

C) 22607

D)8800