8 Current information for the Healey Company follows: Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory $ 15,200 60,000 16,600 22,400 28,000 Ending work in process inventory Direct labor Total factory overhead All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is: 42,800 30,000

Current information for the Healey Company follows: All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is: Current information for the Healey Company follows: All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is