Under Eagle Company's job costing system, manufacturing overhead is applied to Work-in-Process using a predetermined annual overhead rate. During February, Eagle's transactions included the following: Direct materials issued to production $ 104,000 Indirect materials issued to production 22,000 Manufacturing overhead incurred 139,000 Manufacturing overhead applied 127,000 Direct labor costs 121,000 Eagle had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in February? (CPA adapted)