Current information for the Healey Company follows:
Beginning raw materials inventory $ 25,200 Raw material purchases 70,000 Ending raw materials inventory 26,600 Beginning work in process inventory 32,400 Ending work in process inventory 38,000 Direct labor 52,800 Total factory overhead 40,000 All raw materials used were traceable to specific units of product. Healey Company's Cost of Goods Manufactured for the year is: