Under Pierre Company's Job-Order Costing System, Manufacturing Overhead Is Applied

Multiple Choice

Under Pierre Company's job-order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During January, Pierre's transactions included the following:
$\begin{array}{llr} \text { Direct materials issued to production } &\$90,000\\ \text { Indirect materials issued to production } &\$8,000\\ \text { Manufacturing overhead cost incurred } &\$125,000\\ \text { Manufacturing overhead cost applied } &\$113,000\\ \text { Direct labor cost incurred} &\$107,000\\\end{array}$

Pierre Company had no beginning or ending inventories. What was the cost of goods manufactured for January? (CMA adapted)

A) $302,000.
B) $310,000.
C) $322,000.
D) $330,000.