Under Eagle Co Eagle Had Neither Beginning nor Ending Inventory in Work-In-Process Inventory

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:
$\begin{array}{lr}\text { Direct materials issued to production } & \$90,000 \\\text { Indirect materials issued to production } & 8,000 \\\text { Manufacturing overhead incurred } &125,000 \\\text { Manufacturing overhead applied } & 113,000 \\\text { Direct labor costs } & 107,000 \\\end{array}$
Eagle had neither beginning nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in February? (CPA adapted)

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