Recording Jobs Completed The following account appears in the ledger after only part of the postings have been completed for October: Balance, October 1 Direct materials Direct labor Factory overhead Work in Process $18,080 122,940 146,450 81,360 Jobs finished during October are summarized as follows: Job 1004 Job 1030 Job 1037 Job 1041 $66,390 40,570 77,450 129,090 a. Determine the cost of jobs completed. b. Determine the cost of the unfinished jobs at October 31.