Current information for the Healey Company follows:

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 $20,200 65,000 21,600 27,400 33,000 47,800 35,000 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is: Multiple Choice $146,400. O $149,000. O $140,800 $152,000. O $143,600. O