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 (Mis) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per M Holding 3,250 $19,000 $ 2.50 Finishing 1,750 $4,300 Total 5,000 $ 23,300 $5.00 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 cost Molding machine-hours Finishing machine-hours Job. A Job H $ 15,400 $22,400 $9,200 $9,100 1,250 1,250 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: (Round your intermediate calculations to 2 decimal places.)