please help 2 multiple choice :/

Using the information below for Singing Dolls, Inc., determine cost of goods manufactured for the year. Work in Process, January 1 Work in Process, December 31 Total Factory overhead Direct materials used Direct labor used $51,800 37,900 6,400 13,400 27,400 Multiple Choice $54700 0 $47,200 0 $99,000 o $13.900 C 561100 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 $15,800 66,000 17,200 23,000 28,600 45,800 30,600 All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are: Multiple Choice 0 $135,400 0 $143,800 0 $141.000. 5146,600 0 0 $146.800