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 MH Molding 3,250 $ 25,000 $ 1.50 Finishing 1,750 $ 4,800 $ 3.00 Total 5,000 $ 29,800 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 $ 16,500 Job M $ 9,800 Direct labor cost Molding machine-hours Finishing machine-hours $ 23,200 1,250 1,250 $ 10,200 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 Note: Round your Intermediate calculations to 2 decimal places.