Entry for Jobs Completed; Cost of Unfinished Jobs The following account appears in the ledger prior to recognizing the jobs completed in August: Work in Process $9,100 73,980 79,810 41,950 Balance, August 1 Direct materials Direct labor Factory overhead Jobs finished during August are summarized as follows: Job 210 Job 216 Job 224 Job 230 $36,870 22,530 43,020 81,940 a. Journalize the entry to record the jobs completed. Finished Goods Work in Process b. Determine the cost of the unfinished jobs at August 31.