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	$10,290
Direct materials	83,660
Direct labor	90,240
Factory overhead	47,440

Jobs finished during January are summarized as follows:

Job 210	$41,690		Job 224	$48,640
Job 216	25,480		Job 230	85,700

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

	Finished Goods
	Work in Process

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