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 $ 17,100 61,900 18,500 24,300 29,900 44,700 31,900 All raw materials used were direct materials. Healey Company's direct materials used for the year is: Multiple Choice $63,300. $79,000. $61,900. $60,500. $80,400.