The following information relates to the manufacturing operations of the Abbra Publishing Company for the year: Beginning Ending $ 564,000 $ 627,000 Raw materials inventory The raw materials used in manufacturing during the year totaled $1,103,000. Raw materials purchased during the year amount to: Multiple Choice $1,040,000. $977,000. $1,667,000. $476,000. $1,166,000. The following information relates to the manufacturing operations of the JNR Company for the year: Raw materials inventory Finished goods Beginning $ 66,000 77,000 Ending $ 69,000 69,000 The raw materials used in manufacturing during the year totaled $127,000. Raw materials purchased during the year amount to: Multiple Choice $130,000. O $127,000. $116,000. $135,000. O O $124,000. 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 $ 25, 200 70,000 26,600 32,400 38,000 52,800 40,000 All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is: Multiple Choice $155,800. $158,600. $161,400. $167,000. $159,000. A company's prime costs total $5,400,000 and its conversion costs total $9,400,000. If direct materials are $2,200,000 and factory overhead is $6,200,000, then direct labor is: Multiple Choice $4,000,000. $18,800,000. $3,200,000. $1,000,000 $5,400,000