Current information for the healey company follows: beginning raw materials inventory $15,200 raw material purchases 60,000 ending raw materials inventory 16,600 beginning work in process inventory 22,400 ending work in process inventory 28,000 direct labor 42,800 total factory overhead 30,000 all raw materials used were traceable to specific units of product. healey company's cost of goods manufactured for the year is: $139,000. $137,000. $128,600. $131,400. $125,800.