Current information for the Healey Company follows:

Beginning raw materials inventory	$	15,000
Raw material purchases		58,000
Ending raw materials inventory		16,400
Beginning work in process inventory		22,200
Ending work in process inventory		27,800
Direct labor		41,800
Total factory overhead		29,800

All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are:

Multiple Choice

• $122,600.

• $131,000.

• $136,400.

• $133,800.

• $128,200.