Currwnt information for the Healey Company follows:

Beginning raw materials inventory $29,200

Raw material purchases $74,000

Ending raw materials inventory $30,600

Beginning work in process inventory $36,400

Ending work in process inventory $42,000

Direct labor $56,800

Total factory overhead $44,000

All raw materials used where direct materials. Healey Company's cost of goods manufactured for the year is:

- $167,800

- $170,600

- $173,400

- $179,000

- $167,000

All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is: Multiple Choice $167,800. $170,600. $173,400 $179.000 $167.000