Under Eagle Co.'s job order 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	$	96,000
	Indirect materials issued to production		14,000
	Manufacturing overhead incurred		131,000
	Manufacturing overhead applied		119,000
	Direct labor costs		113,000

Eagle had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in February? (CPA adapted)

A. 340,000

B. 328,000