The following account appears in the ledger after only part of the postings have been completed for October: Work in Process $10,940 Balance, October 1 Direct materials 74,390 Direct labor 88,610 Factory overhead 49,230 Jobs finished during October are summarized as follows: Job 1004 $40,170 Job 1030 24,550 Job 1037 46,870 Job 1041 78,110 a. Determine the cost of jobs completed. b. Determine the cost of the unfinished jobs at October 31