The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods In Work in Process Inventory Debit Credit Beginning WIP 6, 500 Direct materials 49 , 100 Direct labor 31 , 600 Applied overhead 17, 800 To finished goods Ending WIP 12,900 The cost of jobs transferred to finished goods is: Multiple Choice O $117,900 O $105,000