3 9 TB MC Qu. 15-103 (Algo) The Work in Process Inventory... The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory. points Beginning WIP Work in Process Inventory Debit 5,100 47,700 30,200 16,400 10,100 Direct materials 8 01:49:03 Direct labor Applied overhead To finished goods Ending WIP References The cost of jobs transferred to finished goods is: Multiple Choice $97,600. $89,300. $99,400. $94,300. $109,500. Credit ?