66 Under Pick Co.'s job order costing system-manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January 2020, Pick's transactions included the following: Direct materials issued P90, 000 Indirect materials issued 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 2020? * (2 Points) Enter your