Current information for the Healey Company follows:

Beginning raw materials inventory	$	16,000
Raw material purchases		68,000
Ending raw materials inventory		17,400
Beginning work in process inventory		23,200
Ending work in process inventory		28,800
Direct labor		46,800
Total factory overhead		30,800

All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are:

Multiple Choice

• $138,600.

• $147,000.

• $144,200.

• $149,800.

• $149,400.