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 (MS) Estimated total fixed manufacturing overhead coat Estimated variable manufacturing overhead cont per MH Molding 4,100 $ 28,000 $ 2.50 Finishing 900 5 4,000 $ 5.00 Total 5,000 $ 32,000 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 $15, 100 $22,100 2,700 300 Job M $8,800 $8,700 1,400 600 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine hours and uses a markup of 30% on manufacturing cost to establish seling prices. The calculated selling price for Job A is closest to: (Round your intermediate calculations to 2 decimal places)