13 The Work in Process Inventory account for DG Manufacturing follows Compute the cost of jobs completed and transferred to Finished Goods Inventory Beginning WIP Direct materials Work in Process Investory 4,900 47,500 0.25 Direct labor 30,000 Applied overhead 16,200 To finished goods Ending WIP 9,700 The cost of jobs transferred to finished goods is Mutiple Choice O $88,900 $96.800 O 598.600 $93,700