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 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: