Janicki corporation has two manufacturing departments--machining and customizing. the company used the following data at the beginning of the year to calculate predetermined overhead rates: machining customizing total estimated total machine-hours (mhs) 1,000 9,000 10,000 estimated total fixed manufacturing overhead cost $ 4,800 $ 23,400 $ 28,200 estimated variable manufacturing overhead cost per mh $ 1.10 $ 2.50 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 a is closest to: (round your intermediate calculations to 2 decimal places.)
a. $90,707.
b. $27487.
c. $82,461.
d. $54,974 .