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)	3,250	1,750	5,000
Estimated total fixed manufacturing overhead cost	$28,000	$5,200	$33,200
Estimated variable manufacturing overhead cost per machine-hour	$ 2.50	$ 5.00

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	$16,900	$10,300
Direct labor cost	$23,600	$10,600
Molding machine-hours	1,250	2,000
Finishing machine-hours	1,250	500

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.)