Current information for the Healey Company follows:

Beginning raw materials inventory	$ 14,900
Raw material purchases	57,000
Ending raw materials inventory	16,300
Beginning work in process inventory	22,100
Ending work in process inventory	27,700
Direct labor	41,300
Total factory overhead	29,700

All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are:

• $126,600.

• $129,400.

• $132,200.

• $135,100.

• $121,000.