Current information for the Healey Company follows:

Beginning raw materials inventory	$15,200
Raw material purchases	60,000
Ending raw materials inventory	16,600
Beginning work in process inventory	22,400
Ending work in process inventory	28,000
Direct labor	42,800
Total factory overhead	30,000

All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is:

$125,800.

$128,600.

$131,400.

$137,000.

$139,000.