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
Estimated total fixed manufacturing overhead cost	$	27,000	$	3,100	$	30,100
Estimated variable manufacturing overhead cost per MH	$	1.50	$	3.00

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	$	14,200	$	8,000
Direct labor cost	$	21,400	$	8,000
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.)