Under Lamar Company's Job-Order Costing System,manufacturing Overhead Is Applied to Work-In-Process

Under Lamar Company's job-order costing system,manufacturing overhead is applied to Work-in-Process inventory using a predetermined overhead rate.During June,Lamar's transactions included the following: Lamar Company had no beginning or ending inventories.What was the cost of goods manufactured for June? (CMA adapted)
$$\begin{array} { | l | r | } \hline \text { Direct materials issued to production } & \$ 90,000 \\\hline \text { Indirect materials issued to production } & \$ 8,000 \\\hline \text { Manufacturing overhead cost incurred } & \$ 125,000 \\\hline \text { Manufacturing overhead cost applied } & \$ 113,000 \\\hline \text { Direct labor cost incurred } & \$ 107,000 \\\hline\end{array}$$

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