Beginning raw materials inventory	$15,600
Raw material purchases	64,000
Ending raw materials inventory	17,000
Beginning work in process inventory	22,800
Ending work in process inventory	28,400
Direct labor	44,800
Total factory overhead	30,400

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

$144,200.

$132,200.

$137,800.

$143,400.

$140,600.