The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory 3 Beginning WIP Direct materials Direct labor Applied overhead Total Mfg. costs To finished goods Ending WIP Work in Process Inventory 5,900 48,500 31,000 17,200 102,600 11,789 The cost of jobs transferred to finished goods is Multiple Choice $100 800 $90,900 $96,700 5114,300 $102,600 ME