Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in January: Work in Process Balance, Januaryr 1 $12,410 Direct materials 100.890 Direct labor 108,840 Factory overhead 5?,210 Jobs finished during January are summarized as follows: Job 210 $50,280 Job 216 3G,?3O Job 224 58.550 Job 230 106,150 a. Journalize the entry to record the jobs completed. *:_ ' b] b. Determine the cost of the unfinished jobs at January 31. $i