Current information for the Healey Company follows:

Beginning raw materials inventory

$

15,200

Raw material purchases

60,000

Ending raw materials inventory

16,600

Beginning work in process inventory

22,400

Ending work in process inventory

28,000

Direct labor

42,800

Total factory overhead

30,000

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