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Under Pierre Company's job-order costing system, manufacturing overhead is allocated to Work in Process inventory using a predetermined overhead rate. During January, Pierre's transactions included the following: $ 90,000 $ 8,000 Direct materials issued to production Indirect materials issued to production Manufacturing overhead cost incurred Manufacturing overhead cost allocated Direct labor cost incurred $125,000 $113,000 $107,000 Pierre Company had no beginning or ending inventories. What was the cost of goods manufactured for January? (CMA adapted)