Current information for the Healey Company follows:

Beginning raw materials inventory	$	14,500
Raw material purchases		53,000
Ending raw materials inventory		15,900
Beginning work in process inventory		21,700
Ending work in process inventory		27,300
Direct labor		39,300
Total factory overhead		29,300

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