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 1 Direct materials Direct labor Factory overhead Work in Process $14,720 119,670 129,090 67,860 Jobs finished during January are summarized as follows: Job 210 Job 216 $59,640 36,450 69,580 Job 224 Job 230 122,600 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. 38 b. Determine the cost of the unfinished jobs at January 31. Previous Next