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 6,500 49,100 31,600 12800 105,000 12,900 The cost of jobs transferred to finished goods is: . Multiple Choice $92,100. $17,900. S98,500. $105,000, 5103,200