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) 4,100 900 5,000 Estimated total fixed manufacturing overhead cost $ 28,000 $ 4,000 $ 32,000 Estimated variable manufacturing overhead cost per machine-hour $ 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 $ 15,100 $ 8,800 Direct labor cost $ 22,100 $ 8,700 Molding machine-hours 2,700 1,400 Finishing machine-hours 300 600 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