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) 6,500 3,500 10,000 Estimated total fixed manufacturing overhead cost $ 24,000 $ 2,600 $ 26,600 Estimated variable manufacturing overhead cost per machine-hour $ 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 $ 13,700 $ 7,700 Direct labor cost $ 20,800 $ 7,600 Molding machine-hours 2,500 4,000 Finishing machine-hours 2,500 1,000 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:. (Round your intermediate calculations to 2 decimal places.)