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