Sawyer Company had the following information for the year Direct materials used $196,300 Direct labor incurred (7,100 hours) $251,600 Actual manufacturing overhead incurred $273,300 Sawyer Company used a predetermined overhead rate using estimated overhead of $413,600 and 8,800 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? Multiple Choice $861,500 $781,600 $721,200