ABC Company uses job order costing. Manufacturing overhead is applied to jobs using a PDR of 140% of direct labor cost. Additional information is as follows: a. Job #101 was the only job in process at February 1 with costs as follows: .... Direct materials .... Direct labor ........ Applied overhead .... Total $ 4,000 2,000 2,800 $ 8,800 ....... .. b. Jobs 102, 103 and 104 were started during February. c. Direct materials used during February totaled $20,000. d. Direct labor costs of $26,000 were incurred in February. e. Actual overhead costs incurred during February totaled $32,000. f. The only job still in process at February 28 was Job #104 with costs of $2,800 for direct materials and $1,500 for direct labor. Calculate ABC Company's cost of goods manufactured for February