Ottoson Fencing Inc. uses job order costing. The following data summarize the operations related to production for December, the first month of operations:

a. Materials purchased on account, $28,610.

b. Materials requisitionedand factory labor used:

Job	Materials	Factory Labor
301	$2,810	$2,640
302	3,710	3,920
303	2,340	1,910
304	8,210	7,110
305	5,360	5,270
306	3,780	3,390
For general factory use	1,060	4,040

c. Factory overhead costs incurred on account, $5,710.

d. Depreciation of machinery and equipment, $1,910.

e. The factory overhead rate is $55 per machine hour. Machine hours used:

Job	Machine Hours
301	24
302	36
303	29
304	73
305	41
306	24
Total	227

f. Jobs completed: 301, 302, 303 and 305.

g. Jobs were shipped and customers were billed as follows: Job 301, $8,520; Job 302, $10,770; Job 303, $15,650.

	Answer Required:
1.	Prepare a schedule of unfinished jobs to support the balance in the work in process account.

Please go into detail about how you do it so that I can learn. Thanks.