Stockmaster Corporation has two manufacturing departments--Forming and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Forming Assembly Total Estimated total machine-hours (MHs) 5,000 5,000 10,000 Estimated total fixed manufacturing overhead cost $27,000 $10,500 $37,500 Estimated variable manufacturing overhead cost per machine-hour $ 1.10 $ 2.80 During the most recent month, the company started and completed two jobs--Job C and Job H. There were no beginning inventories. Data concerning those two jobs follow: Job C Job H Direct materials $11,200 $7,500 Direct labor cost $21,000 $7,800 Forming machine-hours 3,400 1,600 Assembly machine-hours 2,000 3,000 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 40% on manufacturing cost to establish selling prices. The calculated selling price for Job C is closest to: (Round your intermediate calculations to 2 decimal places.)