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 Debit Beginning HIP Direct materials Direct labor Applied overhead To finished goods Ending WIP 4,500. 47,100 29,600 15,800 8,900 The cost of jobs transferred to finished goods is: Credit The cost of jobs transferred to finished goods is: Multiple Choice O $97,000. $105,900. O $88,100. $95,200. $92,500