Under Pierre Company's Job-Order Costing System,manufacturing Overhead Is Applied to Work

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: 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.