Tancredi 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: Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per machine-hour Machining Customizing 5,000 $ 22,000 $ 1.80 5,000 $11,500 $ 3.00 Total 10,000 $ 33,500 During the most recent month, the company started and completed two jobs-Job E and Job J. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Machining machine-hours Customizing machine-hours Job E $ 12,800 Job J $ 7,000 $ 17,600 $ 7,700 1,600 3,000 3,400 2,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. If both jobs are sold during the month, the company's cost of goods sold for the month would be closest to: (Round your intermediate calculations to 2 decimal places.)