Ragtime Company had the following information for the year:

Direct materials used	$117,700
Direct labor incurred (5,100 hours)	$153,800
Actual manufacturing overhead incurred	$174,200

Ragtime Company used a predetermined overhead rate of $36 per direct labor hour for the year. Assume the only inventory balance is an ending Work in Process Inventory balance of $17,900. What was cost of goods manufactured?

a. $437,200

b. $445,700

c. $271,500

d. $455,600