TB MC Qu. 14-138 (Algo) Current information for the...

Current information for the Healey Company follows:

Beginning raw materials inventory	$ 31,200
Raw material purchases	76,000
Ending raw materials inventory	32,600
Beginning work in process inventory	38,400
Ending work in process inventory	44,000
Direct labor	58,800
Total factory overhead	46,000

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

Multiple Choice

• $173,800.

• $176,600.

• $179,400.

• $185,000.

• $171,000.