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 $13,200 107,320 115,760 60,850 Jobs finished during January are summarized as follows: Job 210 Job 216 Job 224 Job 230 $53,480 32,680 62,400 109,940 a. Journalize the entry to record the jobs completed. b. Determine the cost of the unfinished jobs at January 31.