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 Factory overhead Jobs finished during March are summarized as follows: Job 459 Job 510 Job 512 Job 523 $14,690 119,430 128,830 67,720 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Debit Credit Account SO $59,520 36,370 69,440 128,960 b. Determine the cost of the unfinished jobs at March 31.