Betty DeRose, Inc. 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 ..................... $ 4,000 Direct labor ......................... 2,000 Applied overhead .....................  2,800 Total ............................. $ 8,800 b. Jobs 102,103 and 104 were started during February c. Direct materials used during February totaled $26,000 d. Direct labor costs of $20,000 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 the cost of goods manufactured for February. Do not use decimals in your answer.