Costs of goods manufactured ofVaughnCompany are shown below:

VaughnCompany

Cost of Goods Manufactured

Year Ended December 31, 2020Beginning work in process

$15500Direct materials:Beginning raw materials

$13700Raw material purchases

21700Total raw materials available for use

35400Ending raw materials

5900Direct materials used

29500Direct Labour

5500Total manufacturing overhead

10000Ending work in process

17900Cost of Goods Manufactured

$42600

How much is the total manufacturing cost?

$14000

$19500

$45000

$42600