The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory Credit Work in Process Inventory Debit Beginning work in process 5, 100 Direct materials 47,700 Direct labor 30,200 Applied overhead 16,400 To finished goods Ending work in process 10,100 The cost of jobs transforred to finished goods is Ending work in process 10,100 The cost of jobs transferred to finished goods is: Multiple Choice $94.300. $109,500. $97,600 $89.300. $99,400