Final Exam 26 Saved 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 Debit Beginning WIP 4,500 8 01:22:41 Direct materials 47,100 Direct labor 29,600 Applied overhead To finished goods 15,800 Ending WIP 8,900 The cost of jobs transferred to finished goods is: Multiple Choice $92,500. $95,200. $97,000. $88,100. $105,900. Credit