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)		4,000		1,000		5,000
Estimated total fixed manufacturing overhead cost	$	17,000	$	4,500	$	21,500
Estimated variable manufacturing overhead cost per MH	$	2.00	$	4.00

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	$	16,200	$	9,500
Direct labor cost	$	22,900	$	9,900
Molding machine-hours		2,700		1,300
Finishing machine-hours		400		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.)