he 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 5,900 Direct materials 48,500 Direct labor 31,000 Applied overhead 17,200 Total Mfg. costs 102,600 To finished goods ? Ending WIP 11,700

$90,900

Explanation:

Calculation for the cost of units transferred to finished goods

Work in Process Inventory

Beginning WIP 5,900

Add Direct materials 48,500

Add Direct labor 31,000

Add Applied overhead 17,200

Less To finished goods ?

Less Ending WIP (11,700)

Cost of units transferred to finished goods $90,900

Therefore the cost of units transferred to finished goods will be $90,900

answer; exemplars;

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