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 4,000 $ 12,000 $ 3.00 Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Finishing 1,000 $ 4,100 $ 6.00 Total 5,000 $ 16,100 31 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 JobA $15,700 $22,500 2,700 400 JobM $9,200 $9,400 1,300 600 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.)