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Question - Under Pick Co's job order costing system manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January, Pick's transactions included the following:

Direct materials issued to production $90,000

Indirect materials issued to production 8,000

Manufacturing overhead incurred 125,000

Manufacturing overhead applied 113,000

Direct labor costs 107,000

Pick had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in January?

A. $302,000

B. $310,000

C. $322,000

D. $330,000

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