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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:

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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 1,000 Total Estimated total machine-hours (MHs) Estimated total fixed manufacturing overhead cost Estimated vari able manufacturing overhead cost per M 5,000 $22,000 4,000 5434 19,600 2,400 1.10 $ 2.10 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: ok nces Job A Job M Direct materials Direct labor cost $13,600 $7,500 Molding machine-hours Finishing machine-hours $20,700 2,700 $7,400 1,300 600 400 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 your intermediate calculations to 2 decimal places.)

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