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 4,000 $ 12,000 $ 3.00 Finishing 1,000 $ 4,100 $ 6.00 Total 5,000 $ 16,100 During the most recent month, the company started and completed two jobs--Job A and Job M. There were no beginning Inventorles. Data concerning those two jobs follow: Direct materials Direct labor cost Molding machine-hours Finishing machine-hours Job A $15,700 $ 22,500 2,700 400 Job M $9, 200 $9,400 1,300 600 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: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice o $12.958 $9.400 O O $31,556 $9.200