The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory.nis$300$:$41$:$43$The cost of units transferred to finished goods is:Work in Process InventoryBeginning WIP$5,100$Direct materials$47,700$Direct labor$30,200$Applied Overhead$16,400$Total Manufacturing Costs$99,400?$To Finished GoodsEnding WIP$10,100$