Entry for Jobs Completed; Cost of Unfinished Jobs

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

Line Item Description	Amount
Balance, March 1	$10,350
Direct materials	84,150
Direct labor	90,770
Factory overhead	47,710

Jobs finished during March are summarized as follows:

Line Item Description	Amount
Job 459	$41,940
Job 510	25,630
Job 512	48,930
Job 523	88,530

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

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

Account	Debit	Credit
Accounts PayableCost of Goods SoldFinished GoodsMaterialsWork in Process	fill in the blank 3	fill in the blank 4
Accounts PayableCost of Goods SoldFinished GoodsMaterialsWork in Process	fill in the blank 6	fill in the blank 7

b. Determine the cost of the unfinished jobs at March 31. fill in the blank 1 of 1$