E10-17 Recording jobs completed The following account appears in the ledger after only part of the postings have been com- pleted for October: Work in Process Balance, October 1 $42,600 Direct materials 360,000 Direct labor 400,400 Factory overhead 107,000 Jobs finished during October are summarized as follows: Job 1037 $140,000 $180,000 Job 1004 280,000 Job 1041 225,000 Job 1030 a. Determine the cost of jobs completed. b. Determine the cost of the unfinished jobs at October 31. E10-18 Determining manufacturing costs Steuben Printing Inc. began printing operations on March 1. Jobs 3-01 and 3-02 were completed during the month, and all costs applicable to them were recorded on the related cost sheets. Jobs 3-03 and 3-04 are still in process at the end of the month, and all applicable costs except