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9 Janicki Corporation has two manufacturing departments-Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Machining Customizing Total 10,000 $ 28,200 Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost 4,800 Estimated variable manufacturing overhead cost per1.10 MH 1,000 9,000 23,400 $2.50 00 39:19 During the most recent month, the company started and completed two jobs-Job A and Job J. There were no beginning inventories. Data concerning those two jobs follow Job A Direct materials Direct labor cost Machining machine-hours Custonizing machine-hours $12,000 $7, 700 $20,700 6,400 300 5,400 700 3,600 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. The calculated s price for Job J is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $71,983 $65.439 $43,626 $21,813