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 $16, 100 60,900 17,500 23, 300 28,900 43,700 30,900 All raw materials used were traceable to specific units of product Healey Company's direct materials used for the year is: Multiple Choice $62,300 $78,400