except direct matert Job Order Costing 798 Chapter 17 Factory Overhead cots come of overhead includes all manufacturing costs werhead costs come from a variety of sources, inte- feom aries 3) The following account appears in the ledger prior to recognizing the jobs completed in March: (10 points) Balance, March 1 Direct Materials Direct Labor Work in Process $35,000 275,000 364,000 182,000 Factory Overhead Jobs finished during March are as follows: Job 10 $%230,000 Job 11 140,000 Job 12 80,000 Job 13 70,000 Instructions: a) Record the journal entry to record the jobs completed b) Calculate the cost of the unfinished jobs at March 31