The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transf. Goods Inventory. 8 01:27:30 Beginning WIP Direct materials Direct labor Applied overhead Total Mfg. costs To finished goods Ending WIP Work in Process Inventory 5,400 48,000 30,500 16,700 100,600 10,700 The cost of jobs transferred to finished goods is: Multiple Choice $111,300