the following account appears in the ledger prior to recognizing the jobs completed in june

Ex 17-12 Entry for jobs completed; cost of unfinished jobs the jobs The following account appears in the ledger prior to recognizing co Work in Process 40,000 Balance, June 1 270,000 Direct materials Direct labor 320,000 176,000 Factory overhead Jobs finished during June are summarized as follows Job 320 $160,000 Job 327 100,000 Job 326 175,000 Job 350 318,000 a. Journalize the entry to record the jobs completed. b. Determine the cost of the unfinished jobs at June 30