Pebbles Corporation has two manufacturing departments--Casting and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Casting Finishing Total Estimated total machine-hours (MHs) 2,000 3,000 5,000 Estimated total fixed manufacturing overhead cost $9,800 $6,300 $16,100 Estimated variable manufacturing overhead cost per machine-hour $ 2.00 $ 2.40 During the most recent month, the company started and completed two jobs--Job A and Job L. There were no beginning inventories. Data concerning those two jobs follow: Job A Job L Direct materials $15,400 $9,600 Direct labor cost $24,900 $6,200 Casting machine-hours 1,400 600 Finishing machine-hours 1,200 1,800 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job L is closest to: (Round your intermediate calculations to 2 decimal places.)