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 $31,200 76,000 32,600 38,400 44,000 58,800 46,000 3025 All raw materials used were traceable to specific units of product. Healey Company's cost of goods manufactured for the year is. Multiple Choice $185.000 $179,400 O $176.600 O $11,000 5173,800