Beginning raw materials inventory $ 15, 000 2 Raw material purchases 58 , 000 Ending raw materials inventory 16 , 400 Beginning work in process inventory 22 , 200 Ending work in process inventory 27 , 800 Direct labor 41 , 800 02:17:58 Total factory overhead 29 , 800 All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are: Multiple Choice O $122,600. O $131,000. $128,200. O $133,800. Mc Graw