Under Eagie Co's job order costing system, manufacturing overhead is applied to sing o predetermined annual overhead rate. During February, Eagle's transoctions included the Direct materials issued to production $ 96,000 14,000 Manufacturing overhead Incurred Manufacturing overhead applied Direct labor costs 119,000 113,000 Eagle had nelther beginning nor ending inventory in Work-in-Process Inventory What was the cost of jobs completed in February? QPA adapted O $314,000o O $354,000 O $328,000 O $340000