Under Ricky Co.'s job order costing system, manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January, Ricky'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
Ricky had neither beginning nor ending work-in-process inventory. What was the cost of jobs completed in January?