the Opunui Corporation has two manufacturing departments--Molding and Finishing. The company used the following data 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 MH Molding 6,500 $ 29,000 $ 2.50 Finishing 3,500 $ 6,000 $ 5.00 Total 10,000 $ 35,000 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: Direct materials Direct labor cost Molding machine-hours Finishing machine-hours Job A. $17,200 $24,100 2,500 2,500 Job M $10,900 $10,600 4,000 1,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 20% on manufacturing cost to establish selling prices. The calculated selling price for Job A is closest to: (Round "Predetermined overhead rate" to 2 decimal places.)