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:

	Molding		Customizing		Total
Estimated total machine-hours (MHs)		5,000		5,000		10,000
Estimated total fixed manufacturing overhead cost	$	22,000	$	11,500	$	33,500
Estimated variable manufacturing overhead cost per MH	$	1.80	$	3.00

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:

	Job E		Job J
Direct materials	$	12,800	$	7,000
Direct labor cost	$	17,600	$	7,700
Machining machine-hours		3,400		1,600
Customizing machine-hours		2,000		3,000

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:

A. $102,600

B. $110,808

C. $41,150

D. $61,450