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 $ 16,100 60,900 17,500 23,300 28,900 43,700 30,900 All raw materials used were direct materials. Healey Company's direct materials used for the year is:

Current information for the Healey Company follows: All raw materials used were direct materials. Healey Company's direct materials used for the year is