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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 $15,200 60,000 6,600 22,400 28,000 42,800 30,000 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is O $125,800 O $128,600 O $131,400 O $137,000 O $139,000