Current information for the Healey Company follows: All raw materials used were direct materials. Healey Company's direct materials used for the year is: Beginning raw materials inventory $ 15,700 Raw material purchases 60,500 Ending raw materials inventory 17,100 Beginning work in process inventory 22,900 Ending work in process inventory 28,500 Direct labor 43,300 Total factory overhead 30,500.

1. Current information for the Healey Company follows:
All raw materials used were direct materials. Healey Company's direct materials used for the year
is:
Beginning raw materials inventory $ 15,700
Raw material purchases 60,500
Ending raw materials inventory 17,100
Beginning work in process inventory 22,900
Ending work in process inventory 28,500
Direct labor 43,300
Total factory overhead 30,500