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

Multiple Choice

Under Lamprey Company's job-order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During January, Lamprey's transactions included the following: $$\begin{array} { | l | l | } \hline \text { Direct materials issued to production } & \$ 90,000 \\\hline \text { Indirect materials issued to production } & 8,000 \\\hline \text { Manufacturing overhead cost incurred } & 125,000 \\\hline \text { Manufacturing overhead cost applied } & 113,000 \\\hline \text { Direct labour cost incurred } & 107,000 \\\hline\end{array}$$ Lamprey Company had no beginning or ending inventories. What was the cost of goods manufactured for January?

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