Saved Pebbles Corporation has two manufacturing departments--Casting and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Estimated total machine-hours (MHS) 2 Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per machine-hour Casting 2,000 $ 9,800 $ 2.00 Finishing 3,000 $ 6,300 $ 2.40 Tot $ 1 During the most recent month, the company started and completed two jobs--Job A and Job L. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Casting machine-hours Finishing machine-hours Job A $ 15,400 $ 24,900 Job L $ 9,600 $ 6,200 1,400 1,200 600 1,800 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job L is closest to: (Round your intermediate calculations to 2 decimal places.)