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	$10,690
Direct materials	86,910
Direct labor	93,750
Factory overhead	49,280

Jobs finished during January are summarized as follows:

Job 210	$43,310
Job 216	26,470
Job 224	50,530
Job 230	91,440

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 0b2f57f79f91fcd_2	fill in the blank 0b2f57f79f91fcd_3
		fill in the blank 0b2f57f79f91fcd_5	fill in the blank 0b2f57f79f91fcd_6

b. Determine the cost of the unfinished jobs at January 31. $fill in the blank 684c8a058fee04d_1