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 All raw materials used were traceable to specific units of product. Healey Company's cost of goods manufactured for the year is: Multiple Choice $164,800. $167,600. $28,200 73,000 29,600 35,400 41,000 55,800 43,000 $170,400. B

Current information for the Healey Company follows: All raw materials used were traceable to specific units of product. Healey Company's cost of goods manufactured for the year is: Multiple Choice \\[ \\$ 164,800 \\] \\[ \\$ 167,600 \\] \\[ \\$ 170,400 \\text {. } \\]