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 $16,300 61,100 17,700 23,500 29,100 43,900 31,100 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: Multiple Choice $78,800 $61,100 $62,500 $59.700. search Saved Raw material purchases Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead 61,100 17,700 23,500 29,100 43,900 31,100 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: Multiple Choice $78.800 $61,100 $62,500 O $59,700 $77,400 earch TE