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 $ 17,200 62,000 18,600 24,400 30,000 44,800 32,000 All raw materials used were direct materials. Healey Company's direct materials used for the year is: Multiple Choice $60,600. $62,000. $79,200