O $161.000 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 $23,200 68,000 24,600 30,400 36,000 50,800 38,000 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is. Multiple Choice O $152.600. O $155,000 $149,800 o oo $155,400