The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory 4 Mork in Process Inventory 6,400 49,000 Beginning WIP Direct materials 31,500 Direct labor e200s8 17,700 Applied overhead Total Nfg. costs 104,600 2 To finished goods Ending WIP 12,700 The cost of jobs transferred to finished goods is: Multiple Choice $98,200 $91.900. $102.800 Multiple Choice 02:00:48 $98,200. $91,900. $102,800. $104,600. $117,300