The Work In Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory Beginning WIP Direct materials Direct labor Applied overhead To finished goods Ending WIP Merk in Process Inventory 4,700 47.300 29,800 16,000 9,300 The cost of jobs transferred to finished goods is: Multiple Choice 503100 596.000 Multiple Choice $93.500 $96.000 $88.500 597800 $107100