Current information for the Healey Company follows: Beginning raw materials inventory $17,100 Raw material purchases 61,900 Ending raw materials inventory 18,500 Beginning work in process inventory 24,300 Ending work in process inventory 29,900 Direct labor 44,700 Total factory overhead 31,900 MC All raw materials used were direct materials. Healey Company's direct materials used for the year is: O $61.900 O $80,400 O $60,500 0 $63.300 $79,000 7 0