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 $16,000 60,800 17,400 23,200 28,800 43,600 30,800 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: Multiple Choice $78,200. $62,200. $59,400. $60,800. $76,800