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 6500 3500 10,000 Estimated total machine-hours (MH) Estimated total foxed manufacturing overhead Estimated variable manufacturing overhead cost per MH cost $14,000 $4200 $18,200 $ 1.00 $2.00 During the year, the company started and completed two jobs--Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow. Job Cost Information Direct materials Direct labor cost Molding and Finishing machine-hours consumed JobA $15,800 $22,600 5002 Job M $ 8300 $ 9500 5005 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: (Round your intermediate calculations to 2 decimal places.) Hints You only need to calculate one POHR rate and that estimated MOH has both a fixed and a variable componentt)