Work in Process Inventory Balance June 1 Direct material Direct labor $64,000 180,000 128,000 Manufacturing overhead applied 136,000 Assume that completed production for June includes Jobs 107, 108, and 109 with total costs of $112,000, $236,000, and $100,000, respectively. a. Determine the cost of unfinished jobs at June 30 and prepare a journal entry to record completed production. Work in process balance as of June 30 $ 60000 General Journal Description Debit Credit Finished goods inventory 448000 0 0 448000 Work in process inventory b. Using general journal entries, record the sale of Job 107 for $160,000 on account. General Journal Description Debit Credit Cost of goods sold 112000 0 Finished goods inventory 0 112000 To transfer cost to expense. Accounts receivable 0 0 Sales 0 0 To record sale of job 107.