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		3,700		10,200
Estimated total fixed manufacturing overhead cost	$	18,000	$	5,500	$	23,500
Estimated variable manufacturing overhead cost per MH	$	1.00	$	2.00

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	$	16,800	$	10,600
Direct labor cost	$	23,700	$	10,300
Molding machine-hours		2,500		4,000
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 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.) Multiple Choice $76,505 $96,250 $58,850 $17,655