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 $17,000 Direct materials 138,210 Direct labor 149,090 Factory overhead 78,370 Jobs finished during January are summarized as follows: Job 210 $68,880 Job 224 $80,360 Job 216 42,090 Job 230 149,240 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. Finished Goods Work in Process a. Move the cost of completed jobs out of work in process and into finished goods. b. Determine the cost of the unfinished jobs at January 31. Feedback