The following account appears in the ledger prior to recognizing the jobs completed in March: Work in Process Balance, March 1 Direct materials Direct labor Factory overhead Jobs finished during March are summarized as follows: Job 459 Job 510 Job 512 Job 523 $9,450 76,830 82,880 43,560 $38,290 23,400 44,670 85,090 a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. b. Determine the cost of the unfinished jobs at March 31.

Jobs finished during March are summarized as follows: a. Journalize the entry to record the jobs completed. If an amount box does not require an entry, leave it blank. b. Determine the cost of the unfinished jobs at March 31