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-houre (MR) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per M Molding 3,250 $ 16,000 $1.50 Finishing 1,750 $3,200 $3.00 Total 5,000 $ 19,200 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 cont Molding machine-hours Finishing machine-hours Job A $14,500 $ 21,400 1,250 1,250 Job M $ 8,200 $ 8,200 2,000 500 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.)