6.100 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 Direct materials 48,700 Direct labor 31,200 Applied overhead 17.400 Total Mfg. costs 103,400 To finished goods Ending WIP 12,100 The cost of jobs transferred to finished goods is: Multiple Choice $115,500 0 .300 0 S103,400. 0 S101 1600 $101.600 591.300