Current information for the Healey Company follows:

Beginning raw materials inventory	$ 15,900
Raw material purchases	60,700
Ending raw materials inventory	17,300
Beginning work in process inventory	23,100
Ending work in process inventory	28,700
Direct labor	43,500
Total factory overhead	30,700

All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is:

A. $78,000

B. $62,100

C. $59,300

D. $76,600

E. $60,700