this problem and include all steps. Thank you! Beginning raw materials inventory $ 35,200 Raw material purchases 80,000 Ending raw materials inventory 36,600 Beginning work in process inventory 42,400 Ending work in process inventory 48,000 Direct labor 62,800 Total factory overhead 50,000 All raw materials used were direct materials. Healey Company's cost of goods manufactured for the year is: Multiple Choice $185,800. $188,600. $191,400. $197,000. $179,000