During the most recent month, the company started and completed two jobs--Job A and Job J. There were no beginning inventories. Data concerning those two jobs follow: Job A Job J Direct materials $ 12,000 $ 7,700 Direct labor cost $ 20,700 $ 6,400 Machining machine-hours 700 300 Customizing machine-hours 3,600 5,400 Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. Further assume that the company uses a markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for Job J is closest to: (Round your intermediate calculations to 2 decimal places.)