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 $21,200 66,000 22,600 28,400 34,000 48,800 36,000 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is. Multiple Choice $143.800 $155,000 $145,600