eBook culator The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 Direct materials $17,990 146,260 Direct labor 157,770 Factory overhead 82,930 Jobs finished during January are summarized as follows: Job 210 Job 216 $72,890 44,540 Job 224 Job 230 $85,040 153,880 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Finisherl Goods Work in Process Feedback Check My Work a. Move the cost of completed jobs out of work in process and into finished goods. b. Determine the cost of the unfinished Jobs at January 31. Previous Next > 1051 AM Check My Work Oet e