Recording jobs completed The following account appears in the ledger after only part of the postings have been completed for October: Work in Process Balance, October 1 Direct materials Direct labor Factory overhead $10,630 72,280 86,100 47,840 Jobs finished during October are summarized as follows: Job 1004 Job 1030 Job 1037 Job 1041 $39,030 23,850 45,540 75,900 a. Determine the cost of jobs completed 184,320 b. Determine the cost of the unfinished jobs at October 31. $390,540 X