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 $ 16,400 61,200 17,800 23,600 29, 200 44,000 31,200 All raw materials used were direct materials. Healey Company's direct materials used for the year is: Multiple Choice $79,000. $61,200 $62,600. O $59,800. O $77,600