How do you compute total manufacturing costs

Question

Given the following information:

The following balances are from the accounts of Hill Components:

January 1 (Beginning) December 31 (Ending)
Direct materials inventory      $ 21,700        $ 25,300
Work-in-process inventory        32,400           29,000
Finished goods inventory            5,900             6,800

Direct materials used during the year amount to $46,100, and the cost of goods sold for the year was $52,800.

How do you compute total manufacturing costs?