Costs of goods manufactured of Waterway Company are shown below:

WaterwayCompany Cost of Goods Manufactured Year Ended December 31, 2022
Beginning work in process				$14900
Direct materials:
Beginning raw materials		$14300
Raw material purchases		22500
Total raw materials available for use		36800
Ending raw materials		5800
Direct materials used				31000
Direct Labour				6000
Total manufacturing overhead				10100
Ending work in process				18200
Cost of Goods Manufactured				$43800

How much is the total manufacturing cost?

$21100

$24200

$47100

$43800