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 Total Mfg. costs To finished goods Ending WIP Work in Process Inventory 5,000 47,600 38,100 16,300 99,000 9,900 The cost of jobs transferred to finished goods is: Miple Choice S108.900 $97,200 $94.000 589100 o 599.000