1) Under Mar Co.?s job order costing system manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January 2012, Mar?s transactions included the following; Direct materials issued to production 590,000 Indirect materials issued to production 5 8,000 Manufacturing overhead incurred $125,000 Manufacturing overhead applied $113,000 Direct labor costs $107,000 Required: Mar Co. had neither beginning nor ending work in process inventory. What were the costs of jobs completed in January 2012