Current information for the Healey Company follows:

Beginning raw materials inventory $ 15,600

Raw material purchases 60,400

Ending raw materials inventory 17,000

Beginning work in process inventory 22,800

Ending work in process inventory 28,400

Direct labor 43,200

Total factory overhead 30,400

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

Multiple Choice

$76,000.

$59,000.

$60,400.

$61,800.

$77,400.