XYZ Company uses job-order costing system, During January, XYZ's transactions included the following: Direct Materials used in the production........... .$90,000 Indirect Materials used in production.......... $8,000 M.OH costs incurred.. .$125,000 M.OH costs applied......... $113,000 Direct labor cost..... .$107,000 XYZ Company had no beginning or ending WIP. What was the cost of goods manufactured for January? A $330,000 B $302,000 $310,000 D) $322,000