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

Work in Process Inventory
Beginning WIP	5,600
Direct materials	48,200
Direct labor	30,700
Applied overhead	16,900
Total Mfg. costs	101,400
To finished goods			?
Ending WIP	11,100

The cost of jobs transferred to finished goods is:

Multiple Choice

• $95,800.

• $112,500.

• $90,300.

• $101,400.

• $99,600.