Sawyer Company had the following information for the year:

Direct materials used	$	198,100
Direct labor incurred (7,200 hours)	$	250,000
Actual manufacturing overhead incurred	$	280,200

Sawyer Company used a predetermined overhead rate using estimated overhead of $348,300 and 8,100 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods Inventory balance of $9,100. What was cost of goods manufactured?

$728,300

$757,700

$796,400

$748,600