Finished Goods and Cost of Goods Sold Before the completed productoon for August is recorded, the work in process inventory account for Bayfield Company appears as follows: Assume that completed production for August includes jobs 317, 318, and 319 with total costs of $155,000,$90,000, and 5110,000 , respectively. a. Determine the cost of unfinished jobs at August 31 and prepare a journal entry to record completed production. Workin piocess batance as of August 315 6. Using seneral journal entries, record the sale of job 317 foe $225,000 on account