3) Costs of goods manufactured of ABC Company are shown below: Beginning work in process: $15,000 Direct materials: Beginning raw materials $14,000 Raw material purchases........ 22,000 Total raw materials available for use....... 36,000 Ending raw materials 5,500 Direct materials used. 30,500 Direct Labour.. 6,000 Total manufacturing overhead........ 10,500 Ending work in process.. 18,000 Cost of Goods Manufactured $44,000 How much is the total manufacturing cost