Washtenaw Company had the following information for the year:

Direct materials used	$	116,400
Direct labor incurred (6,050 hours)	$	152,000
Actual manufacturing overhead incurred	$	172,200

Washtenaw Company used a predetermined overhead rate of $37 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?

• $449,700

• $440,600

• $475,150

• $268,400