Current information for the Healey Company follows: Beginning raw materials inventory $ 15,900 Raw material purchases 67,000 Ending raw materials inventory 17,300 Beginning work in process inventory 23,100 Ending work in process inventory 28,700 Direct labor 46,300 Total factory overhead 30,700 All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are: a. $137,000. (is not correct) b. $145,400. c. $142,600. d. $148,200. e. $148,100.