The following account appears in the ledger prior to recognizing the jobs completed in March: Work in Process Balance, March 1 $ 55,100 Direct materials 351,400 Direct labor 492,700 Factory overhead 222,300 Jobs finished during March are summarized as follows: Job 459 $199,700 Job 510 239,150 Job 512 156,600 Job 523 334,750 Required: a. Journalize the entry on Mar. 31 to record the jobs completed. b. Determine the cost of the unfinished jobs at March 31.