The following account appears in the ledger after only part of the postings have been completed for October: Work in Process Balance, October 1 $17,810 Direct materials 121,110 Direct labor 144,260 Factory overhead 80,150 Jobs finished during October are summarized as follows: Job 1004 $65,400 Job 1030 39,970 Job 1037 76,300 Job 1041 127,170 a. Determine the cost of jobs completed. b. Determine the cost of the unfinished jobs at October 31