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 $ 116,000 indirect materials issued to production 10,600 manufacturing overhead incurred 164,000 manufacturing overhead applied 152,000 direct labor costs 139,500 pick had neither beginning nor ending inventory in work-in-process inventory. what was the cost of jobs completed in january? (cpa adapted) $396,900. $419,500. $430,100. $407,500.