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	$	10,000	$	3,100	$	13,100
Estimated variable manufacturing overhead cost per MH	$	3.00	$	6.00

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	$	14,300	$	8,000
Direct labor cost	$	21,200	$	8,100
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 your intermediate calculations to 2 decimal places.)

$42,900

$8,100

$8,000

$26,800