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 $32,200 77,000 33,600 39,400 45,000 59,800 47,000 All raw materials used were traceable to specific units of product Healey Company's Cost of Goods Manufactured for the year is. Multiple Choice $182400 $182,400 $188,000. hing $179,600 $173.000 $176.800