The Goods in Process Inventory account for the AB Corp. follows:

$\backslash$table$[[$Goods In Process Inventory,,,$],[$Beg$.$ Balance,$4,500,,,,],[$D$.$M$.,47,100,,,,],[$D$.$L$.,29,600,,?,,$Finished Goods$],[$Applied O$.$H$.,15,800,,,,],[$Ending Balance,$8,900,,,,],[,,,,,]]$

The cost of units transferred to finished goods is:

$$105,900$

$$97,000$

$$95,200$

$$92,500$

$$88,100$