Costs of goods manufactured of UCW Company are shown below:

UCW COMPANY

Cost of Goods Manufactured

Year Ending December 31, 2022

Beginning work in process:.................................................. $15,000

Direct materials:

Beginning raw materials.................................... $14,000

Raw material purchases.......................................... 22,000

Total raw materials available for use....................... 36,000

Ending raw materials................................................. 5,500

Direct materials used........................................................... 30,500

Direct Labour........................................................................ 6,000

Total manufacturing overhead............................................. 10,500

Ending work in process........................................................ 18,000

Cost of Goods Manufactured.............................................. $44,000

How much is the total manufacturing cost?