The following account appears in the ledger after only part of the postings have been completed for October: Work in Process $11,570 Balance, October 1 Direct materials 78,680 Direct labor 93,720 Factory overhead 52,070 Jobs finished during October are summarized as follows: $42,490 Job 1004 25,960 Job 1030 Job 1037 49,570 Job 1041 82,610 a. Determine the cost of jobs completed. b. Determine the cost of the unfinished jobs at October 31