Current information for the Healey Company follows: 155 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 $ 22,200 67,000 23,600 29,400 35,000 49,800 37,000 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is: ! Multiple Choice o $146,800. o $153,000. o $152,400. o $149,600. o $158,000