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 $90,000 Indirect materials issued to production 8,000 Manufacturing overhead incurred 125,000 Manufacturing overhead applied 113,000 Direct labor costs 107,000 Pick had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in January? A. $302,000 B. $310,000 C. $322,000 D. $330,000