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 $17,200 62,000 18,600 24,400 30,000 44,000 2,000 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufa ctured for the year is Multiple Choice $131,000. $133,800. $136,600. $142,200 $143,000