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 3,250 $ 30,000 1.00 Finishing 1,750 $ 6,600 $ 2.00 Total 5,000 $ 36,600 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 JobA $17,700 $24,600 1,250 Job M $11,600 $11,000 2 , 500 1,250 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The calculated selling price for Job Ais closest to: (Round your intermediate calculations to 2 decimal places.)