The following account appears in the ledger after only part of the postings have been completed for October: Balance, October 1 Work in Process Direct materials Direct labor Factory overhead $11,750 79,900 95,180 52,880 Jobs finished during October are summarized as follows: Job 1004 Job 1030 Job 1037 Job 1041 $43,150 26,370 50,340 83,900 a. Determine the cost of jobs completed. b. Determine the cost of the unfinished jobs at October 31