10.

Under Lamar Company's job costing system, manufacturing overhead is applied to Work-in-Process Inventory using a predetermined overhead rate. During June, Lamar's transactions included the following:

	Direct materials issued to production	$	90,200
	Indirect materials issued to production	$	8,200
	Manufacturing overhead cost incurred	$	125,200
	Manufacturing overhead cost applied	$	113,200
	Direct labor cost incurred	$	107,200

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

Multiple Choice

$310,600.

$330,600.

$302,600.

$322,600.