Under Eagle Co.'s job costing system, manufacturing overhead is applied to Work-in-Process using a predetermined annual overhead rate. During February, Eagle'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 Eagle had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in February? (CPA adapted)

A. $310,000.
B. $330,000.
C. $302,000.
D. $322,000.


Answer: A

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