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 $10,110 82,190 88,660 46,610 Factory overhead Jobs finished during March are summarized as follows: Job 459 Job 510 Job 512 Job 523 $40,960 25,030 47,790 86,480 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 March 31. $