6)

Sheffield Manufacturing Company reported the following year-end information: Beginning work in process inventory $ 74800 Beginning raw materials inventory 19900 Ending work in process inventory 73200 Ending raw materials inventory 23000 Raw materials purchased 221000 Direct labour 174000 Manufacturing overhead 79400 How much is Sheffield Manufacturing's cost of goods manufactured for the year? O $ 472900 O $ 476000 O $ 474400 O $ 469700