Current Information for the Healey Company follows: Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead $15,800 60,600 17,200 23,000 28,600 43,400 30,600 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: Multiple Choice $77.800. $59,200. $62,000. $60,600. $76.400