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:

MoldingFinishingTotalEstimated total machine-hours (MHs)4,1009005,000Estimated total fixed manufacturing overhead cost$28,000$4,000$32,000Estimated variable manufacturing overhead cost per MH$2.50$5.00

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 AJob MDirect materials$15,100$8,800Direct labor cost$22,100$8,700Molding machine-hours2,7001,400Finishing machine-hours300600

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 30% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to:(Round your intermediate calculations to 2 decimal places.)