Gray Ice Company, who makes intricate ice sculptures, had the following information for the year: Direct materials used Direct labor incurred (6,300 hours) Actual manufacturing overhead incurred $115,900 $155, 100 $175,700 Gray Ice Company used a predetermined overhead rate of $45 per direct labor hour for the year. Assume the only inventory balance is an ending Work in Process Inventory balance of $17,100. What was cost of goods manufactured during the year