Recording Jobs Completed The following account appears in the ledger after all postings have been completed except for the entries to transfer the costs of the jobs completed in October. Work in Process Balance, October 1 Direct materials Direct labor Factory overhead 42,600 360,000 400,400 107,000 Jobs finished during October are summarized as follows: Job 1004 ob 1030 Job 1037 Job 1041 a. Determine the cost of jobs completed. $180,000 225,000 140,000 280,000 b. Determine the cost of the unfinished jobs at October 31