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 25 Estimated total fixed manufacturing overhead cost $ 23, 000 $ 4, 600 $ 27, 600 points Estimated variable manufacturing overhead cost per machine-hour $ 2.00 $ 4.00 00:51:00 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 $ 15, 800 $ 9,508 Direct labor cost $ 22, 800 $ 9, 400 Molding machine-hours 2, 500 4, 090 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: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $13,180 O $65,900 O $79,080