Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in March: Work in Process Balance, March 1 Direct materials Direct labor Factory overhead $10,680 86,830 93,660 49,230 Jobs finished during March are summarized as follows: Job 459 Job 510 $43,270 26,440 Job 512 Job 523 50,480 91,350 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Finished Goods Work in Process 88 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 March 31.