In LAM Company's job$-$order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During August $2023$ LAM's transactions included the following:LAM Company had no beginning or ending inventories. What was the cost of goods manufactured for August $2023?$Direct materials used in production$ $90,000$Indirect materials issued to production$8,000$Manufacturing overhead costs incurred$125,000$Manufacturing overhead applied$113,000$Direct Labor cost incurred$107,000$Choose...$ $302,000$$ $322,000$$ $330,000$$ $310,000$