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 Finishing Total Estimated total machine-hours (MHS) 5,000 5,000 10,000 Estimated total fixed manufacturing overhead cost $ 26,500 $ 13,500 $ 40,000 Estimated variable manufacturing overhead cost per MH $ 2.00 $ 3.00 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 materiala Direct labor cost Machining machine-hours Finishing machine-hours Job C $ 12,500 $ 20,200 3,400 2,000 Job L $ 8,200 $ 6,400 1,600 3,000 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.)