The following account appears in the ledger after only part of the postings have been completed for October:
Work in Process
Balance, October 1 ...... $ 42,600
Direct materials ....... 360,000
Direct labor ......... 400,400
Factory overhead . ...... 107,000

Jobs finished during October are summarized as follows:
Job 1004 ...... $180,000
Job 1037 ...... $140,000
Job 1030 ...... 225,000
Job 1041 ...... 280,000

a. Determine the cost of jobs completed.
b. Determine the cost of the unfinished jobs at October 31.