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Question 21 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 manufacturing factory overhead $ 15,400 60,200 16,800 22,600 28,200 43,000 30,200 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: $61,600 $77,000. $58,800 $60,200. $75,600