Sawyer Company had the following information for the year: Direct materials used Direct labor incurred (7,600 hours) Actual manufacturing overhead incurred Beginning Work in Process Inventory Ending Work in Process Inventory $ 199,700 245,300 282,000 Beginning Finished Goods Inventory Ending Finished Goods Inventory 9,900 Sawyer Company used a predetermined overhead rate based on estimated overhead of $382,800 and 8,700 estimated direct labor hours. What was the cost of goods manufactured? Multiple Choice $779,400 $727,000 $769,500 $827,800