The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory.

$\backslash$table$[[,$Work in Process Inventory,$],[$Beginning WIP,$5,700,],[$Direct materials,$48,300,],[$Direct labor,$30,800,],[$Applied overhead,$17,000,],[$To finished goods,,$],[$Ending WIP,$11,300,?$