Opunul Corporation has two manufacturing de lding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead Molding 6,500 Finishing 3,500 4,688 4.68 Total 1e,000 27,600e Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH $ 23,000 Skipped 2.00 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 AJob M Direct materials Direct labor cost Molding machine-hours Finishing machine-hours $15, 800 $9,500 $22,800 $9,400 4,000 1,000 2,500 2,500 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 20% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: (Round "Predetermined overheed rete" to 2 declmel places.)