Question 14 Under Lamprey Company's job-order costing system, mancing overhead is applied to Work in Process inventory predetermined overhead rate. During January, Lamprey's transactions included the following Direct material issued to production 5 90.000 Indirect material issued to production $ 8.000 Manufacturing overhead cost incurred $ 125.000 Manufacturing overhead cost applied $ 113.000 Direct labor cost incurred $107.000 Lamprey Company had beginning WIP of $2,000 ending WIP of $1,000 What was the cost of goods manufactured for January