Snow Cones, Inc Work in Process Inventory account below. Compute the cost of jobs completed and transferred to Finished Goods Inventory Work in Process Inventory Beginning WIP 5200 Direct materiais 47 800 Direct labor 30,300 Applied overhead 16.500 Total Mig costs 99,800 To finished goods Ending WIP 10,300 The cost of jobs transferred to finished goods is: $99,800 $89.500 $94,600 5110,100 598.000