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 102,000 Indirect materials issued to production 9,200 Manufacturing overhead incurred 143,000 Manufacturing overhead applied 131,000 Direct labor costs 122,000 Pick had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in January? (CPA adapted) Multiple Choice O O O O $345,800. $355,000. $376,200. $367,000.