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:

Work in Process Inventory
Balance, Mar. 1	33,800
Direct labor	48,000
Manufacturing overhead	83,200
Direct materials	72,000

(a) Prepare the general journal entry to reflect the jobs completed during March:

(b) Compute the cost of the unfinished jobs at March 31. $________

with step plesae