Costs of goods manufactured of Marigold Company are shown below: MarigoldCompany Cost of Goods Manufactured Year Ended December 31, 2022 Beginning work in process Direct materials: Beginning raw materials $13500 Raw material purchases 21700 Total raw materials available for use 35200 Ending raw materials 5800 Direct materials used Direct Labour Total manufacturing overhead Ending work in process Cost of Goods Manufactured How much is the total manufacturing cost? $19100 $43800 $46900 $21500