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 $13,560 110,240 118,920 62,510 Jobs finished during March are summarized as follows: Job 459 Job 510 Job 512 Job 523 $54,940 33,580 64,100 122,090 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. $