Current information for the Healey Company follows:

Beginning raw materials inventory $ 15,600

Raw material purchases 64,000

Ending raw materials inventory 17,000

Beginning work in process inventory 22,800

Ending work in process inventory 28,400

Direct labor 44,800

Total factory overhead 30,400

All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are:

I wasn't sure if this was the same as determining the Cost of Goods Manufactured or not. I am unsure between $137,800 and $132,200. The difference being the subtraction of net WIP...