Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in August: Balance, August 1 Direct materials Direct labor Factory overhead Work in Process $9,690 78,780 84,980 44,670 Jobs finished during August are summarized as follows: Job 210 Job 216 Job 224 Job 230 $39,260 23,990 45,810 85,070 a. Journalize the entry to record the jobs completed. Finished Goods Work in Process Feedback Check My Work b. Determine the cost of the unfinished jobs at August 31. $