Bob and Carol want to hire Able Refinishing to sand and refinish the dining room floor to match the floor in the living room. Able charges $2.89 per square foot to sand and refinish a hardwood floor. The dining room is rectangular and measures 17 feet 8 inches by 11 feet 8 inches. Find the area of the dining room floor, rounded up to the next square foot, and the cost of the work.