Washtenaw Company had the following information for the year:

Direct materials used	$	118,100
Direct labor incurred (5,200 hours)	$	150,300
Actual manufacturing overhead incurred	$	170,400

Washtenaw Company used a predetermined overhead rate of $39 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?

Multiple Choice

• $454,100

• $268,400

• $438,800

• $447,900