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Current information for the Healey Company follows: Beginning raw materials inventory $ 1 6 , 3 0 0 Raw material purchases 6 1 , 1

Current information for the Healey Company follows:
Beginning raw materials inventory $ 16,300
Raw material purchases 61,100
Ending raw materials inventory 17,700
Beginning work in process inventory 23,500
Ending work in process inventory 29,100
Direct labor 43,900
Total factory overhead 31,100
All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is:

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