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Sawyer Company had the following information for the year:
Direct materials used - $195,900
Direct Labor incurred (7,200 hours) - $247,800
Actual Manufacturing Overhead Incurred - $280,100
Problem 1: Sawyer Company used a predetermined overhead rate using estimated overhead of $360,800 and 8,800 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods Inventory balance of $9,500. What was cost of goods manufactured?
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