The following account appears in the ledger prior to recognizing the jobs completed in January:

Work in Process Balance, January 1 $16,040Direct materials 130,410Direct labor 140,670Factory overhead 73,940

Jobs finished during January are summarized as follows:

Job 210 $64,990 Job 216 39,720 Job 224 75,820 Job 230 137,200

a.Journalize the entry to record the jobs completed.

b.Determine the cost of the unfinished jobs at January 31.

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