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Current information for the Healey Company follows: Beginning raw materials inventory$16,200 Raw material purchases70,000 Ending raw materials inventory17,600 Beginning work in process inventory23,400 Ending work

Current information for the Healey Company follows:

Beginning raw materials inventory$16,200

Raw material purchases70,000

Ending raw materials inventory17,600

Beginning work in process inventory23,400

Ending work in process inventory29,000

Direct labor47,800

Total factory overhead31,000

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

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