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 $ 21,200 66,000 22,600 28,400 34,000 48,800 36,000 All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is: Multiple Choice O $143,800. $146,600. $149,400. $155,000. $151,000