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 5,600 48,200 30,700 16,900 101,400 11,100 The cost of jobs transferred to finished goods is: Multiple Choice O $101,400