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 $12,520 Direct materials 85,140 Direct labor 101,410 Factory overhead 56,340 Jobs finished during October are summarized as follows: Job 1004 $45,970 Job 1030 28,100 Job 1037 53,640 Job 1041 89,390 a. Determine the cost of jobs completed. b. Determine the cost of the unfinished jobs at October 31