Current information for the Healey Company follows: Beginning raw materials inventory $17,000 Raw material purchases 61,800 Ending raw materials inventory 18,400 Beginning work in process inventory 24,200 Ending work in process inventory 29,800 Direct labor 44,600 Total factory overhead 31,800 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: