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The Work in Process Inventory account for DG Manufacturing follows: Beginning WIP Work in Process Inventory 6,500 Direct materials 57,100 Direct labor 39,600 Applied

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The Work in Process Inventory account for DG Manufacturing follows: Beginning WIP Work in Process Inventory 6,500 Direct materials 57,100 Direct labor 39,600 Applied Overhead 25,800 Total Manufacturing 129,000 Costs Job completed and transferred To Finished Goods Ending WIP 19,000 The cost of units transferred to finished goods is: $105,900. $95,200. $92,500. $110,000. ?

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