3-15 Saved Current information for the Healey Company follows: Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead $16,008 60,800 17,400 23,280 28,800 43,600 , 8ee All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the Multiple Choice 76,800 $59,400 KPrev 20 of 30l Nt search oe F1 F2 F3 F4 FS F6 F7 F8 FAO Multiple Choice $76,800. $59.400 $78,200 $60,800 o search F1 F2 F4 F5 F6 F7 Fe F3