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 5,600
Direct materials 48,200
Direct labor 30,700 ? Finished goods
Applied overhead 16,900
Ending balance 11,100

The cost of units transferred to finished goods is:

a. $101,400.
b. $99,600.
c. $112,500.
d. $95,800.
e. $90,300.