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 Direct materials $9,240 75,120 81,030 Direct labor Factory overhead 42,600 Jobs finished during January are summarized as follows: $37,440 22,880 Job 210 Job 216 Job 224 Job 230 43,680 76,960 a. Journalize the entry to record the jobs completed. b. Determine the cost of the unfinished jobs at January 31