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	$18,300
Direct materials	148,780
Direct labor	160,490
Factory overhead	84,360

Jobs finished during January are summarized as follows:

Job 210	$74,150		Job 224	$86,510
Job 216	45,310		Job 230	156,530

a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank.

	____________	( )	( )
	____________	( )	( )

b. Determine the cost of the unfinished jobs at January 31. ________$