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 $16,900 61,700 18,300 24,100 29,700 44,500 31,700 All raw materials used were traceable to specific units of product Healey Company's direct materials used for the year is: Multiple Choice $63.100 $60,300 O $63,100. O $60,300. O $61,700. O O $78,600. O $80,000