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: Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Molding 6,500 $ 27,000 $ 2.00 Finishing 3,500 $ 3,500 $ 4.00 Total 10,000 $ 30,500 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: Direct materials Direct labor cost Molding machine-hours Finishing machine-hours Job A $ 14,800 Job M $ 8,500 $ 21,700 $ 8,600 2,500 2,500 4,000 1,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job M is closest to: Note: Round your intermediate calculations to 2 decimal places.