Sandy Company had the following information for the year:

Direct materials used	$	195,400
Direct labor incurred (7,800 hours)	$	250,300
Actual manufacturing overhead incurred	$	350,000

Sandy Company computed predetermined overhead rate using estimated overhead of $368,000 and 8,000 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods Inventory balance of $9,900. What was adjusted cost of goods sold?

Multiple Choice

• $795,700

• $794,600

• $785,800

• $804,500