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: Molding Finishing Total Estimated total machine-hours (MH) 3,250 1,750 5,000 Estimated total fixed manufacturing overhead cost $ 30,000 $ 6,600 $36,600 Estimated variable manufacturing overhead cost per MH 2.00 $ 1.00 $ 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. JobA $17,700 $24,600 Direct materials Direct labor cost Molding machine-hours Finishing machine-hours Job M $11,600 $11,000 2,000 500 1,250 1,250 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 "Predetermined overhead rate" to 2 decimal places.)