Opunui 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 TotalEstimated total machine-hours (MHs) 4,000 1,000 5,000Estimated total fixed manufacturing overhead cost $ 19,600 $ 2,400 $ 22,000Estimated variable manufacturing overhead cost per MH $ 1.10 $ 2.10During 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 MDirect materials: $ 13,600 - $ 7,500Direct labor cost: $ 20,700 - $ 7,400Molding machine-hours: 2,700 - 1,300Finishing machine-hours: 400 - 600Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round your intermediate calculations to 2 decimal places.)