TB MC Qu. 2-113 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) 3,250 Estimated total fixed manufacturing overhead cost $20,000 1,750 $ 5,600 $ 2.00 5,000 $25,600 Estimated variable manufacturing overhead cost per $ 1.00 MH 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 A Job M Direct materials Direct labor cost $17,000 $10,700 $23,800 1,250 $10,400 Molding machine- 2,000 hours Finishing machine- hours 500 1,250 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40 % on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: (Round your intermediate calculations to 2 decimal places.)