Under Pick Co.'s job order costing system, manufacturing overhead is applied to Work-in-Process using a predetermined annual overhead rate. During January, Pick's transactions included the following:

Direct materials issued to production	$ 94,000
Indirect materials issued to production	8,400
Manufacturing overhead incurred	131,000
Manufacturing overhead applied	119,000
Direct labor costs	112,000

Pick had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in January? (CPA adapted)