TB MC Qu. 2-112 Opunui Corporation has two manufacturing.. Opunul Corporation has two manufacturing departments-Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Molding Finishing Total Estimated total machine-hours (MHs) 6,500 20,000 3,500 10,000 Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH $ $ 5,000 $25,000 2.50 5.00 During the most recent month, the company started and completed two jobs-Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow: Job M Job A Direct materials $10,100 $10,400 $16,800 $23,500 Direct labor cost Molding machine-hours 2,500 4,000 Finishing machine- hours 2,500 1,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machinne-hours. The total manufacturing cost assigned to Job M is closest to: (Round your intermediate calculations to 2 decimal places.)