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

Balance, January 1 $72,000

Direct materials 390,000

Direct labor 500,000

Factory overhead 250,000

Jobs finished during January are summarized as follows:

Job 210 $210,000

Job 216 288,000

Job 224 225,000

Job 230 436,800

1) Journalize the entry to record the jobs completed.

2) Determine the cost of the unfinished jobs at January 31.