Betty DeRose, Inc. uses job order costing. Manufacturing overhead is applied to jobs using a PDR of 140% of direct labor cost. Additional information is as follows:

a.  Job #101 was the only job in process at February 1 with costs

as follows:

Direct materials .....................     $ 4,000

Direct labor .........................        2,000

Applied overhead .....................        2,800

Total .............................      $ 8,800

b.  Jobs 102,103 and 104 were started during February

c.  Direct materials used during February totaled $26,000

d.  Direct labor costs of $20,000 were incurred in February

e.  Actual overhead costs incurred during February totaled $32,000

f.  The only job still in process on February 28 was Job #104 with costs of $2,800 for direct materials and $1,500 for direct labor. 

Calculate the cost of goods manufactured for February. Do not use decimals in your answer.