Under Pierre Company's job-order costing system, manufacturing overhead is allocated to Work in Process inventory using a predetermined overhead rate. During January, Pierre's transactions included the following: Direct materials issued to production Indirect materials issued to production Manufacturing overhead cost incurred Manufacturing overhead cost allocated Direct labor cost incurred $100,000 $ 6,000 $135,000 $123,000 $117,000 Pierre Company had no beginning or ending inventories. What was the cost of goods manufactured for January? (CMA adapted) $334,000. $358,000. O $340,000. $352,000