6. The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory. Work in Process Inventory Beginning WIP Debit Credit 4,500 Direct materials 47,100 Direct labor 29,600 Applied overhead 15,800 To finished goods Ending WIP 8,900 The cost of jobs transferred to finished goods is: A) $97,000. B) $105,900. C) $88,100. D) $95,200. E) $92.500. total dirant materials costs of