The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory Beginning WIP Work in Process Inventory Debit 6,000 Credit Direct materials: Direct labor Applied overhead. To finished goods Ending WIP 48,600 31,100 17,300 11,900 The cost of jobs transferred to finished goods is Multiple Choice $97,000 $114,900 $103,000