Current information for the Healey Company follows:

Beginning raw materials inventory	$ 16,200
Raw material purchases	61,000
Ending raw materials inventory	17,600
Beginning work in process inventory	23,400
Ending work in process inventory	29,000
Direct labor	43,800
Total factory overhead	31,000

All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is:

Multiple Choice

• $140,000.

• $131,600.

• $128,800.

• $134,400.

• $141,000.