Costs of Goods Manufactured of SuperK Company Are Shown Below

Multiple Choice

Costs of goods manufactured of SuperK Company are shown below: $\begin{array}{c}\text {Superk Company }\\\text {Cost of Goods manufactured}\\\text { Year Ending December 31, 2016}\\\begin{array}{lll}\text {Beginning work in process:}\\\text {Direct materials:}\\\text {Beginning raw materials.}\\\text {Raw material purchases}\\\text {Total raw materials available for use}\\\text {Ending raw materials}\\\text {Direct materials used}\\\text {Direct Labour.}\\\text {Total manufacturing overhead}\\\text {Ending work in process}\\\text {Cost of Goods Manufactured}\end{array}\begin{array}{lll}&\$15,000\\\\\$14,000\\\underline{22,000}\\36,000\\\underline{5,500}\\&30,500\\&6,000\\&\underline{10,500}\\&\underline{18,000}\\&\$44,000\end{array}\end{array}$
How much is the total manufacturing cost?

A) $20,500
B) $23,000
C) $47,000
D) $44,000