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 Estimated total machine-hours (MHS) 6,500 Estimated total fixed manufacturing overhead cost $ 24,000 Estimated variable manufacturing overhead cost $ 1.50 per MH Finishing 3,500 $ 6,800 $ 3.00 Total 10,000 $ 30,800 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 $18,000 $ 24,900 2,500 Job M $11,800 $11,200 4,000 Direct materials Direct labor cost Molding machine- hours Finishing machine-hours 1,000 2,500 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine- hours and uses a markup of 20% 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 $68,450 $82,140 $119,500 $13,690