10) Under Pick Co.'s job-order costing system, manufacturing overhead is applied to work- in-process using a predetermined annual overhead rate. During January, 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 cost 107,000 Pick had neither beginning nor ending work-in-process inventory. What was the cost of jobs completed in January? a) $302.000 b) $310,000 c) $322,000 d) $330,000