Costs of good manufactured of SuperK Company are shown below. SuperK Company Cost of Goods manufactured Year Ending December 31, 2006 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 Labor 6,000 Total manufacturing overhead 10,500 Ending work in process 18,000 Total manufacturing costs $44,000 How much is the total manufacturing cost?