Current Information for the Healey Company Follows All Raw Materials Used Were Traceable to Specific Units of l

Current information for the Healey Company follows: $\begin{array} { | l | r | } \hline \text { Beginning raw materials inventory } & \$ 15,200 \\\hline\text { Raw material purchases } & 60,000 \\\hline \text { Ending raw materials inventory } & 16,600 \\\hline \text { Beginning work in process inventory } & 22,400 \\\hline \text { Ending work in process inventory } & 28,000 \\\hline \text { Direct labor } & 42,800 \\\hline \text { Total factory overhead } & 30,000 \\\hline\end{array}$ All raw materials used were traceable to specific units of product. Healey Company's total manufacturing costs for the year are:

A) $125,800.
B) $128,600.
C) $131,400.
D) $137,000.
E) $139,000.