3 The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory. 3:45:41 Work in Process Inventory Beginning WIP 5,900 Direct materials 48,500 Direct labor 31,000 Applied Overhead 17,200 Total Manufacturing Costs 102,600 To Finished Goods Ending WIP 11,700 The cost of units transferred to finished goods is: Multiple Choice 29 $90,900. $114.300 $96.700. $102,600 $100,800