Job order cost system Continental Company uses a job order cost accounting system. During March, three jobs were completed and the costs were computed as follows: job no. 1 , $89,000; job no. 2,$58,800; job no. 3,$54,000. As of March 31 , the following amounts had been charged to the Work in Process Inventory controlling account in the general ledger: (a) Prepare the general journal entry to reflect the jobs completed during March: (b) Compute the cost of the unfinished jobs at March 31.$