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 Balance, March 1 Direct materials Direct labor Factory overhead $10,270 83,500 90,070 47,340 Jobs finished during March ate summarized as follows: Job 459 Job 510 Job 512 Job 523 $41,610 25,430 48,550 94,780 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. b. Determine the cost of the unfinished jobs at March 31.