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Current information for the Healey Company follows: All raw materials used were direct materials. Healey Company's direct materials used for the year is: $78,800. $63,200.

Current information for the Healey Company follows: All raw materials used were direct materials. Healey Company's direct materials used for the year is: $78,800. $63,200. $80,200. $61,800. $60,400

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