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	$	25,000	$	3,900	$	28,900
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	$	15,300	$	9,000
Direct labor cost	$	22,100	$	9,100
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. The total manufacturing cost assigned to Job M is closest to: (Round "Predetermined overhead rate" to 2 decimal places.)

Multiple Choice

• $24,600

• $9,100

• $42,700

• $9,000