Saved 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 6,000 48,600 Beginning WIP Direct materials Direct labor Applied overhead Total Mfg. costs To finished goods Ending WIP 31,100 17,300 103,000 11,900 The cost of jobs transferred to finished goods is: Multiple Choice $103.000 $101,200 $114,900. (0) O $91,100 $97.000 C