$58,600
Explanation:
Calculation for what Healey Company's direct materials used for the year is:
Using this formula
Direct materials used for the year=Beginning Raw Materials + Raw Materials Purchased - Ending Raw Materials
Let plug in the formula
Direct materials used for the year = $15,200 + $60,000 - $16,600
Direct materials used for the year= $58,600
Therefore Healey Company's direct materials used for the year is:$58,600