Current information for the Healey Company follows: Beginning raw materials inventory Raw material purchases Ending raw materials inventony Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead $15,500 63,000 16,900 22,700 28,300 44,300 30,300 All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are: O $141,800. O $136,200 O $142,900. $139,000o. O $130,600