All raw materials used were direct materials. Healy Compabys direct materials used for the year is:

Current information for the Healey Company follows Beginning raw materials inventory $ 16,400 Raw material purchases 61, 200 Ending raw materials inventory 17 , Beginning work in process inventory 23 , Ending work in process inventory 29, 200 Direct labor 44, eeo Total factory overhead 31, 200 All raw materials used were direct materials. Healey Company's direct materials used for the year is. Multiple Choice O O O O O $79,000. $61,200. $62,600. $59,800. $77,600.