Current information for the Healey Company follows: 30 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 $15,300 60,100 16,700 22,500 28,100 42,900 30,100 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: Multiple Choice o $61,500. o $58,700. o $75,400. o $60,100. o $76,800