Opunui Corporation has two manufacturing departments--Molding and Finishing. The company used the following data at...

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Accounting

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 Total
Estimated total machine-hours (MHs)4,0001,0005,000
Estimated total fixed manufacturing overhead cost $ 11,000 $ 2,900 $ 13,900
Estimated variable manufacturing overhead cost per MH $ 2.50 $ 5.00
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 $ 14,100 $ 7,900
Direct labor cost $ 21,100 $ 7,900
Molding machine-hours 2,7001,300
Finishing machine-hours 400600
Assume 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:
Note: Round your intermediate calculations to 2 decimal places

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