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Sawyer Company had the following information for the year: Direct materials used $ 190,400 Direct labor incurred (7,900 hours) $ 249,400 Actual manufacturing overhead incurred

Sawyer Company had the following information for the year:

Direct materials used $ 190,400
Direct labor incurred (7,900 hours) $ 249,400
Actual manufacturing overhead incurred $ 273,300

Sawyer Company used a predetermined overhead rate using estimated overhead of $435,000 and 8,700 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods Inventory balance of $9,200. What was cost of goods manufactured?

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