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

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

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