Entry for Jobs Completed; Cost of Unfinished Jobs

The following account appears in the ledger prior to recognizing the jobs completed in March:

Work in Process

Line Item Description Amount

Balance, March $1$ $$13,640$

Direct materials $110,890$

Direct labor $119,620$

Factory overhead $62,880$

Jobs finished during March are summarized as follows:

Line Item Description Amount

Job $459$ $$55,270$

Job $51033,770$

Job $51264,480$

Job $523113,600$

Question Content Area

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