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 $33,200 78, eee 34,600 40, 400 46, eee 60,500 48,000 7 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is: 1 O $182,600 $175,000. $179.800. $185,400. $191,000