Current information for the Healey Company follows:

$\backslash$table$[[$Beginning raw materials inventory,$],[$Raw material purchases,$14,400],[$Ending raw materials inventory,$52,000],[$Beginning work in process inventory,$15,800],[$Ending work in process inventory,$21,600],[$Direct labor,$27,200],[$Total factory overhead,$38,800],[,29,200]]$

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