The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs completed and transferred to Finished Goods Inventory.

Work in Process Inventory
Beginning WIP	4,900
Direct materials	47,500
Direct labor	30,000
Applied Overhead	16,200
Total Manufacturing Costs	98,600
To Finished Goods			?
Ending WIP	9,700

The cost of units transferred to finished goods is:

Multiple Choice

• $108,300.

• $93,700.

• $88,900.

• $98,600.

• $96,800.