Under T&T's job-order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During January, T&T's transactions included the following:

Direct materials issued to production $ 90,000Indirect materials issued to production $ 8,000Manufacturing overhead cost incurred $125,000Manufacturing overhead cost applied $113,000Direct labour cost incurred $107,000

Lamprey Company had no beginning or ending inventories. What was the cost of goods manufactured for Januarry