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	$17,640
Direct materials	143,410
Direct labor	154,700
Factory overhead	81,320

Jobs finished during January are summarized as follows:

Job 210	$71,470		Job 224	$83,380
Job 216	43,680		Job 230	146,920

a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank.

		fill in the blank ]	fill in the blank
		fill in the blank	fill in the blank

b. Determine the cost of the unfinished jobs at January 31. $fill in the blank