Current information for the Healey Company follows:

Beginning raw materials inventory $ 14,200

Raw material purchases 50,000

Ending raw materials inventory 15,600

Beginning work in process inventory 21,400

Ending work in process inventory 27,000

Direct labor 37,800

Total factory overhead 29,000

All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are:

Multiple Choice

$109,800.

$118,200.

$115,400.

$121,000.

$126,000.