Zodiac 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 (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per machine-hour 4,000 Machining Finishing Total 6,000 $30,000 $11,200 10,000 $41,200 $2.00 $2.40 During the most recent month, The company started and completed two jobs-job E and Job L. There were no beginning inventories. Data concerning these two jobs follow: Direct materials Direct labor cost Job E Job L $13,400 $9,100 $24,500 $7,000 Machining machine-hours Finishing machine-hours 4,100 1,900 1,600 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.) A. $24,500 B. $35,796 C $13.400 OD. $73,696 Reset Selection