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 Credit Debit Beginning WIP Direct materials Direct labor Applied overhead To finished goods Ending WIP 6,500 49,100 31,600 17,800 12,900 The cost of jobs transferred to finished goods is: Multiple Choice $105.000 $9,500 S101200 Multiple Choice $105,000 $98,500. $103,200. $92,100. $117.900