Multiple Choice

• $88,700.

• $96,400.

• $93,400.

• $107,700.

• $98,200.

The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory Beginning WIP Direct materials Direct labor Applied overhead Total Mfg. costs To finished goods Ending WIP Work in Process Inventory 4,800 47,400 29,900 16,100 98,200 9,500 The cost of jobs transferred to finished goods is