Work in Process Balance, August 1 Direct materials Direct labor Factory overhead $58,750 319,000 505,750 212,250 bs finished during August are summarized as follows Job 210 Job 216 Job 224 Job 230 $198,000 224,150 149,600 353,800 Required a. Journalize the entry on Aug. 31 to record the jobs completed. Refer to the Chart of Accounts for exact wording of account titles b. Determine the cost of the unfinished jobs at August 31