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) 1,000 $4,900 $ 3.00 5,000 $33,900 4,000 Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per machine-hour $29,000 $ 1.50 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 $16,700 $9,900 $10,300 Direct labor cost $23,400 Molding machine-hours Finishing machine-hours 2,700 1,300 400 600 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 your intermediate calculations to 2 decimal places.)