Current information for the Healey Company follows: 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 $15,700 65,000 17,100 22,900 28,500 45,300 30,500 All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are: Multiple Choice $142,200. $133,800. $145,000 $145,500 $139,400