The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory.

$\backslash$table$[[,$Work in Process Inventory,$],[$Beginning WIP,$5,100,],[$Direct materials,$47,700,],[$Direct labor,$30,200,],[$Applied Overhead,$16,400,],[$Total Manufacturing Costs,$99,400,],[$To Finished Goods,,$],[$Ending WIP,$10,100,]]$

The cost of units transferred to finished goods is: