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 InventoryBeginning WIP5,500Direct materials48,100Direct labor30,600Applied overhead16,800Total Mfg. costs101,000To finished goods?Ending WIP10,900

The cost of jobs transferred to finished goods is:

Multiple Choice

• $111,900.
• $95,500.
• $101,000.
• $90,100.
• $99,200.