Under Eagle Co's job order costing system, manufacturing overheed is applied to Wor-in-Process using a predetermined annual overhead rete. During February, Eagle's transactions included the following: Direct materials Issued to production Indirect materials Issued to production Manufacturing overhead Incurred Manufacturing overhead appliesd S 101,000 9,000 136,000 24,000 118,000 Direct labor costs Eagle had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in February? (CPA adapted) O $324.000 O $343,000. O $355,000. O $374,000