Current information for the Healey Company follows:
Beginning raw materials inventory $ 14,200
Raw material purchases 50,000
Ending raw materials inventory 15,600
Beginning work in process inventory 21,400
Ending work in process inventory 27,000
Direct labor 37,800
Total factory overhead 29,000
All raw materials used were direct materials. Healey Company's total manufacturing costs for the year are:
Multiple Choice
$109,800.
$118,200.
$115,400.
$121,000.
$126,000.
