Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in January: Balance, January 11 Direct materials Direct labor Factory overhead Work in Process $11,700 95,120 102,610 53,940 Jobs finished during January are summarized as follows: Job 210 Job 216 < Job 224 Job 230 $47,410 28,970 55,310 105,350 a. Journalize the entry to record the jobs completed. Determine the cost of the unfinished jobs at January 31. Jobs finished during January are summarized as follows: Job 210 Job 216. < Job 224 Job 230 $47,410 28,970 55,310 105,350 a. Journalize the entry to record the jobs completed. b. Determine the cost of the unfinished jobs at January 31.