Under Lamprey Company's job-order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During January, Lamprey's transactions included the following: Direct materials issued to production Indirect materials issued to production Mandacting overhead cost applied Manufacturing overhead cost incred Direct labor cost incurred 390,000 $8,000 $125.000 5113,000 $107.000 Lamprey Company had no beginning or ending inventories. What was the cost of goods manufactured for January? Select one: O a. 5302.000 O b. $310.000 Oc $322.000 O d. $330.000 Next page