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Costs of Goods Manufactured of SuperK Company Are Shown Below

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Costs of goods manufactured of SuperK Company are shown below: Superk Company Cost of Goods manufactured Year Ending December 31, 2016Beginning work in process:Direct materials:Beginning raw materials.Raw material purchasesTotal raw materials available for useEnding raw materialsDirect materials usedDirect Labour.Total manufacturing overheadEnding work in processCost of Goods Manufactured$15,000$14,00022,00036,0005,50030,5006,00010,50018,000$44,000\begin{array}{c}\text {Superk Company }\\\text {Cost of Goods manufactured}\\\text { Year Ending December 31, 2016}\\\begin{array}{lll}\text {Beginning work in process:}\\\text {Direct materials:}\\\text {Beginning raw materials.}\\\text {Raw material purchases}\\\text {Total raw materials available for use}\\\text {Ending raw materials}\\\text {Direct materials used}\\\text {Direct Labour.}\\\text {Total manufacturing overhead}\\\text {Ending work in process}\\\text {Cost of Goods Manufactured}\end{array}\begin{array}{lll}&\$15,000\\\\\$14,000\\\underline{22,000}\\36,000\\\underline{5,500}\\&30,500\\&6,000\\&\underline{10,500}\\&\underline{18,000}\\&\$44,000\end{array}\end{array}
How much is the total manufacturing cost?


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