Current information for the Healey Company follows:

Beginning raw materials inventory$ 15,800Raw material purchases66,000Ending raw materials inventory17,200Beginning work in process inventory23,000Ending work in process inventory28,600Direct labor45,800Total factory overhead30,600

All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are:

Select one:

a. $141,000.

b. $146,600.

c. $135,400.

d. $143,800.

e. $146,800.