use t-account please.

Sheffield 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 $14700 $14200 21800 36000 5400 30600 5500 10800 17600 $44000 How much is the total manufacturing cost? $14300 519800 546900 544000