Current information for the Healey Company follows: 119 Skipped 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 $16,100 69,000 17,500 23,300 28,900 47,300 30,900 All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are: Multiple Choice $145,800. $140,200. $150,700. $148,600. $151,400