TB MC Qu. 2-57 (Static) Atteberry Corporation has two manufacturing... Atteberry Corporation has two manufacturing departments--Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Estimated total machine-hours (MBS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per machine-hour Machining 6,000 $ 30,000 $ 2.00 Finishing 4,000 $ 11,200 $ 2.40 Total 10,000 $ 41,200 During the most recent month, the company started and completed two jobs-Job E and Job L. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Machining machine-hours Finishing machine-hours Job E $ 13,400 $24,500 4,100 1,600 Job L $ 9,100 $ 7,000 1,900. 2,400 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job E is closest to: (Round your intermediate calculations to 2 decimal places.)