Current information for the Healey Company follows:

Beginning raw materials inventory $ 16,700 Raw material purchases 61,500 Ending raw materials inventory 18,100 Beginning work in process inventory 23,900 Ending work in process inventory 29,500 Direct labor 44,300 Total factory overhead 31,500

All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: