Opunul Corporation has two manufacturing departments Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overtroud rates: Holding Finishing Estimated total machine-bours (AR) 4,000 1.000 5,000 Estimated total tixed manufacturing overhead cont $ 17,000 $ 21,500 Estimated variable manufacturing overhead cont per a Total $4,500 $ 4.00 $ 2.00 During the most recent month, the company started and completed twojobe-Job A and Job M. There were no beginning inventories. Duta concerning those two jobs follow Direct materials Direct labor cost Molding machine-hours Pinishing machine-hour Job $16,200 $22,900 2,700 400 FobH $9,500 59,900 1.300 600 Assume that the company uses a planteide 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.)