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 $27,000 Finishing 1,750 $ 2,800 Total 5,000 $29,800 $ 5.00 $ 2.50 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 $ 13,900 Job M $ 7,700 Direct labor cost Molding machine-hours Finishing machine-hours $ 21,000 1,250 1,250 $ 7,700 2,000 500 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: Note: Round your intermediate calculations to 2 decimal places.