Under Lamar Company's job costing system, manufacturing overhead is applied to Work-in-Process Inventory using a predetermined overhead rate. During June, Lamar's transactions included the following:

Direct materials issued to production $ 90,300

Indirect materials issued to production $ 8,300

Manufacturing overhead cost incurred $ 125,300

Manufacturing overhead cost applied $ 113,300

Direct labor cost incurred $ 107,300

Lamar Company had no beginning or ending inventories. What was the cost of goods manufactured for June? (CMA adapted) Multiple Choice