Under Pick Co.’s job order costing system manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January 2009, 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 work in process inventory.

What was the cost of jobs completed in January 2009?

a. $302,000

b. $310,000

c. $322,000

d. $330,000