Costs of Goods Manufactured of SuperK Company Are Shown Below $\quad$

Costs of goods manufactured of SuperK Company are shown below:
SUPERK COMPANY
Cost of Goods Manufactured
Year Ending December 31, 2020
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Beginning wark in process: $\quad$ $\quad$ $\quad$ $\quad$$\$ 15,000$ Direct materials:
$\begin{array}{llcc}\text {Beginning raw materials}&\$14,000\\\text {Raw material purchases}&\underline{22,000}\\\text {Total raw materials available for use}&36,000\\\text {Ending raw materials}&\underline{5,500}\\\text {Direct materials used.}&&30,500\\\text {Direct Labour}&&6,000\\\text {Total manufacturing overhead}&&\underline{10,500}\\\text {Ending work in process.}&&\underline{18,000}\\\text {Cost of Goods Manufactured}&&\underline{\$44,000}\end{array}$
How much is the total manufacturing cost?

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