The Work in Process Inventory account for DG Manufacturing follows. Compute the cost of jobs...

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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 Inventor Beginning WIP 5,800 Direct materials 48,400 Direct labor 30,900 Applied Overhead 17,100 Total Manufacturing Costs 102,200 To Finished Goods Ending WIP 11,500 The cost of units transferred to finished goods is

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