Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in August: Work in Process Balance, August 1 $9,510 Direct materials 77,320 Direct labor 83,400 Factory overhead 43,840 Jobs finished during August are summarized as follows: Job 210 $38,530 Job 216 23,550 Job 224 44,950 Job 230 87,770 a. Journalize the entry to record the jobs completed. b. Determine the cost of the unfinished jobs at August 31