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, January 1 $9,170 Direct materials 74,550 Direct labor 80,420 Factory overhead 42,270 Jobs finished during January are summarized as follows: Job 210 Job 224 $37,150 22,710 Job 216 Job 230 $43,350 84,630 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it Finished Goods Work in Process Feedback b. Determine the cost of the unfinished jobs at January 31