Company X reported the following: $200 Beginning work in process inventory Ending work in process inventory $300 Cost of direct naaterials used during the period $80 Cost of Goods Sold $100 Total estimated labor hours at beginning of year 24 Total actual labor hours during year 32 Predetermined Manufacturing $30 per labor hour Overhead Rate (based on labor hours) Labor hour pay rate $15 per labor hour What was the company's cost of goods manufactured