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 $15,700 65,699 17,189 22,989 28,500 45,300 38,500 All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are Multiple Choice 0 $145.500 0 $42.200 0 $199.400 $145.000 0 $63.000 0