Sawyer Company had the following information for the year:

Direct materials used	$	199,900
Direct labor incurred (7,600 hours)	$	245,000
Actual manufacturing overhead incurred	$	301,000

Sawyer Company used a predetermined overhead rate using estimated overhead of $356,700 and 8,700 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods Inventory balance of $9,700. What was cost of goods manufactured?

a. $736,200

b. $746,800

c. $756,500

d. $745,900