Under Eagle Co.'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 $90,000

Indirect materials issued to production 8,000

Manufacturing overhead incurred 125,000

Manufacturing overhead applied 113,000

Direct labor costs 107,000

Eagle hadneitherbeginningnorending inventory in Work-in-Process Inventory. What was the cost of jobs completed in February? (CPA adapted)