eBook Show Me How Calculator Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, January 1 $15,650 Direct materials 127,230 Direct labor 137,250 Factory overhead 72,150 Jobs finished during January are summarized as follows: Job 210 $63,410 Job 216 38,750 Job 224 73,980 Job 230 140,910 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Finished Goods 88 Work in Process Feedback b. Determine the cost of the unfinished jobs at January 31 Check My Work All work saved