The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory. Mork in Process Inventory Debit Beginning WIP 6,000 Direct materials 48,600 Direct labor 31,100 Applied overhead 17,300 To finished goods Ending WIP 11,900 The cost of jobs transferred to finished goods is: Multiple Choice $97,000. $101,200 $114,900 Credit