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 (MRO) Estimated total fixed manufacturing overhead cout Estimated variable manufacturing overhead cost per Molding 6,500 $10,000 $ 3.00 Tinishing 3,500 $ 3,100 $ 6.00 Total 10,000 $ 13,100 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 materiale Direct labor cont Molding sachine-hours Finishing machine-hours Job $14,300 $21,200 2,500 2,500 JobM $8,000 $8,100 4,000 1.000 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.)