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 $16,510 Direct materials 134,230 Direct labor 144,790 Factory overhead 76,110 Jobs finished during January are summarized as follows: Job 210 $66,900 Job 224 $78,040 Job 216 40,880 Job 230 141,220