Direct materials problems, please explain steps used.

16. Current information for the Healey Company follows: All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is: a. $60,$58,600. b. 000 C. $75,200. d. $76,600. 17. The Duer Company manufactures a single product. All raw materials used are traceable to specific units of product. Current information for the Duerr Company follows: The company's cost of raw materials used, cost of goods manufactured, and cost of goods sold is: a. Cost of Materials Used =$85,000; Cost of Goods Manufactured $267,000; Cost of Goods Sold = $247,000 b. Cost of Materials Used =$88,000; Cost of Goods Manufactured =$267,000; Cost of Goods Sold = $287,000 C. Cost of Materials Used =$82,000; Cost of Goods Manufactured =$287,000; Cost of Goods Sold = $247,000 d. Cost of Materials Used =$82,000; Cost of Goods Manufactured =$267,000; Cost of Goods Sold = $287000