Under Lunar Company's job costing system, manufacturing overhead is applied to Work-in-Process Inventory using a predetermined overhead rate. During June, Lunar's transactions included the following: Direct materials issued to $ 91,700 production Indirect materials issued to $ 9,700 production Manufacturing overhead cost incurred $126,700 Manufacturing overhead cost applied $114,700 Direct labor cost incurred $108,700 Lunar Company had no beginning or ending inventories. What was the cost of goods manufactured for June? (CMA adapted) Multiple Choice $307,100. $315,100. $327,100. $335,100