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maguire manufacturing has no remaining balances in work in process (WIP) or finished goods (FGI) at the fiscal year end. other balances are as follows

maguire manufacturing has no remaining balances in work in process (WIP) or finished goods (FGI) at the fiscal year end. other balances are as follows on 12/31/2020
sales. 3,478,271
cost of goods sold. 1,800,998
general selling & administrative. 985,560
if the total applied manufacturing overhead during the year was 721,464 and the acutal manufacturing overhead was 669,436, what was maguires pretax income for the year?

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