The Work in Process Inventory account for DG Manufacturing f…

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 4,500     Direct materials 47,100     Direct labor 29,600     Applied overhead 15,800     To finished goods     ? Ending WIP 8,900      The cost of jobs transferred to finished goods is: