28.) Current information for the Healey Company follows:

Beginning raw materials inventory	$14,600
Raw material purchases	54,000
Ending raw materials inventory	16,000
Beginning work in process inventory	21,800
Ending work in process inventory	27,400
Direct labor	39,800
Total factory overhead	29,400

All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are:

a.) $116,200.

b.) $124,600.

c.) $121,800.

d.) $127,400.

e.) $131,200.