Costs of goods manufactured of Oriole Company are shown below Oriole Company Cost of Goods manufactured Year Ending December 31, 2020 Beginning work in process Direct materials: Beginning raw materials Raw material purchases Total raw materials available for use Ending raw materials Direct materials used Direct Labour Total manufacturing overhead Ending work in process Cost of Goods Manufactured $14800 $13800 21800 35600 5400 30200 6300 11000 18200 $44100 How much is the total manufacturing cost