Opunul 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 machine-hour Molding 3,250 $13,000 $ 3.00 Finishing 1,750 $4,400 $ 6.00 Total 5,000 $17,400 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 Direct materials JobM $9,400 $9,700 2,000 $16,000 $22,700 1,250 1,250 Direct labor cost Molding machine-hours Finishing machine-hours 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.) Multiple Choice O $9.400 O O $9,700 59,700 O $18,825 $37.925 O