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 DR CR Beginning balance $4,700 Direct materials 47,300 Direct labor 29,800 ? Finished goods Applied overhead 16,000 Ending balance $9,300 The cost of units transferred to finished goods is: $93,100. $97,800. $88,500. $96,000. $107,100.