Sanderlin Corporation has two manufacturing departments--Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Machining Estimated total machine-hours (MHS) 5,000 Estimated total fixed manufacturing overhead cost $ 26,500 Estimated variable manufacturing overhead cost $ 2.00 per MH Finishing 5,000 $ 13,500 $ 3.00 Total 10,000 $ 40,000 During the most recent month, the company started and completed two jobs--Job C and Job L. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Machining machine- hours Finishing machine- hours Job C $12,500 $20,200 3,400 Job L $8,200 $6,400 1,600 3,000 2,000 Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. Further assume that the company uses a markup of 20% on manufacturing cost to establish selling prices. The calculated selling price for Job Cis closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $68,920 $87,666 $13,784 $82,704