During January, Lamprey Co.'s transactions included the following: Direct materials purchased: $100,000 Direct materials issued to production: $90,000 Direct labor cost incurred: $107,000 Variable manufacturing overhead cost incurred: $13,000 Fixed manufacturing overhead cost incurred: $100,000 Total SG&A cost incurred: $50,000 If Lamprey Co.’s work in process inventory balance decreased by $10,000 from the beginning to the end of January, what was the cost of goods manufactured for Ja