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Finished Goods and Cost of Goods Sold Before the completed production for June is recorded, the work in process inventory account for james Co Work in Process Inventony Balance june 1 Direct material Direct labor Manufacturing overhead applied $32,000 90,000 64,000 68,000 Assume that completed production for June includes jobs 107, 108, and 109 with total costs of $56,000, $118,000, and $50,000, respectively a. Determine the cost of unfinished jobs at June 30 and prepare a journal entry to record completed production. Work in process balance as of June 30$ Page 3 General Journal Description Debit Credit