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 4,500 Direct materials 47,100 Direct labor 29,600 Applied Overhead 15,800 Total Manufacturing Costs 97,000 To Finished Goods Ending WIP 8,900 The cost of units transferred to finished goods is: ?