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	$11,190
Direct materials	90,970
Direct labor	98,140
Factory overhead	51,590

Jobs finished during January are summarized as follows:

Job 210	$45,340		Job 224	$52,900
Job 216	27,710		Job 230	95,720

Question Content Area

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

Question Content Area

b. Determine the cost of the unfinished jobs at January 31. $fill in the blank 3942baff9ff4fbb_1