Waterway Manufacturing Company reported the following year-end information: Beginning work in process $75400 inventory Beginning raw materials 20400 inventory Ending work in process inventory 72500 Ending raw materials inventory 23100 Raw materials purchased 215000 Direct labour 169000 Manufacturing overhead 80400 How much is Waterway Manufacturing's cost of goods manufactured for the year? $464600 $464400 $458800 $467300