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	$	10,000	$	5,100	$	15,100
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	$	16,400	$	10,200
Direct labor cost	$	23,400	$	10,000
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 and uses a markup of 40% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: (Round "Predetermined overhead rate" to 2 decimal places.)

Multiple Choice

• $87,775

• $22,320

• $78,120

• $55,800