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) 3,250 1,750 5,000

Estimated total fixed manufacturing overhead cost $ 28,000 $ 5,200 $ 33,200

Estimated 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 A Job M

Direct materials $ 16,900 $ 10,300

Direct labor cost $ 23,600 $ 10,600

Molding machine-hours 1,250 2,000

Finishing machine-hours 1,250 500

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.)