Costs of good manufactured of Superk Company are shown below. Superk Company Cost of Goods Manufactured Year Ending December 31, 2007 Beginning work in process: $15,000 Direct materials: Beginning raw materials $14,000 Raw material purchases 22.000 Total raw materials available for 36,000 use Ending raw materials 6.000 Direct materials used 30.000 Direct Labor 6.000 Total manufacturing overhead 10.000 18.000 Ending work in process Cost of goods manufactured $43.000 How much is the total manufacturing cost? $20,500 $23,000 $47.000 $46,000