Job Order Costing Problem:

Work in Process had the following Debit Balances: Beg Bal, 4/1/20: 12,250; Direct Materials, 30,820; Direct Labor, 48,180; Factory Overhead, 26,400

Jobs finished during April: Job 602...............18,140; Job 608..........32,400; Job 611...........29,100

Job 618.............18,660

Prepare the general journal entry to record the jobs completed, and determine the cost of the unfished jobs at April 30^th.