Seved Current information for the Healey Company follows: 5 00:52:30 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 $18,200 63,000 19,600 25,400 31,000 45,800 33,000 eBook All raw materials used were traceable to specific units of product. Healey Company's cost of goods manufactured for the year is Multiple Choice $134,800 S145,000 $140.400 $137,600 $146,000 M