Under Lamprey Company's job-order costing system, man in Process inventory lei in Process inventory using a predetermined overhead rate. During January, Lamprey Joo-order costing system, manufacturing overhead is applied to Work transactions included the following: Direct materials issued to production Indirect materials issued to production Manufacturing overhead cost incurred Manufacturing overhead cost applied Direct labour cost incurred $90,000 $8,000 $125.000 $113,000 $107.000 Lamprey Company had no beginning or ending inventories. What was the cost of goods manufactured for January