Under Marantz Co.'s job order costing system manufacturing overhead is applied to work in process using a predetermined annual overhead rate. During January 2020, Marantz's transactions included the following: Direct materials issued to production $90,000 Indirect materials issued to production $8,000 Manufacturing overhead incurred $125,000 Manufacturing overhead applied $113,000 Direct labor costs $107,000 Marantz had neither beginning nor ending work in process inventory. What was the cost of jobs completed in January 2020? $330,000 $302.000 $322,000 $310,000