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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 Inventory Beginning
WIP 6,000
Direct materials 48,600
Direct labor 31,100
Applied overhead 17,300
To finished goods
Ending WIP 31,100

The cost of jobs transferred to finished goods is: _________

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Answer:

$71,900

Explanation:

Calculation to determine The cost of jobs transferred to finished goods

Work in Process Inventory Beginning

Add WIP 6,000

Add Direct materials 48,600

Add Direct labor 31,100

Add Applied overhead 17,300

Less Ending WIP 31,100

FINISHED GOODS $71,900

Therefore The cost of jobs transferred to finished goods is: $71,900

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