Current information for the Healey Company follows 21 Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory $14,700 55,000 16,100 21,900 27,500 40, 300 29, see points Gems) Ending work in process inventory 0219.14 Direct labor Total factory overhead All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are: Multiple Choice $117.800 5126.200