Koelsch Corporation has two manufacturing departments--Molding and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:
Molding Customizing Total
Estimated total machine-hours (MHs) 1,000 9,000 10,000
Estimated total fixed manufacturing overhead cost $4,000 $25,200 $29,200
Estimated variable manufacturing overhead cost per MH $2.00 $3.00

During the most recent month, the company started and completed two jobs--Job F and Job K. There were no beginning inventories. Data concerning those two jobs follow:

Job F Job K
Direct materials $12,300 $8,400
Direct labor cost $18,200 $6,800
Molding machine-hours 700 300
Customizing machine-hours 3,600 5,400

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for Job K is closest to:
a. $72,561
b. $79,817
c. $24,187
d. $48,374