Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in M Work in Process Balance, March 1 Direct materials Direct labor Factory overhead $11,770 95,690 103,220 54,260 Jobs finished during March are summarized as follows: Job 459 Job 510 $47,690 29,140 55,640 Job 512 Job 523 105,980 This information has been collected in the Microsoft Excel Online file. Open the spreadsh X Open spreadsheet a. Journalize the entry to record the jobs completed. If an amount box does not require Account Finished Goods Work in Process Debit Credit 209,980 X b. Determine the cost of the unfinished jobs at March 31. 28,630 X 209,980 X