The Work in Process Inventory account for DG Manufacturing follows Compute the cost of jobs completed and transferred to Finished Goods Inventory 13 Mock in Process Twente 4,900 47,500 30,000 16,200 Beginning WIP Direct materials Direct labor Applied overhead to finished goods Ending WIP 0.25 DON 5,700 The cost of jobs transferred to finished goods is Multiple Choice $88.900 $96800 $98.000 393.00