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Problem - Entry for jobs completed; cost of unfinished jobs
The following account appears in the ledger after only part of the postings have been completed for March:
Work in Process
Balance, March 1 $18,000
Direct materials 122,500
Direct labor 145,000
Factory overhead 80,000
Jobs finished during March are summarized as follows:
Job 320 $72,400
Job 326 $79,200
Job 327 $46,200
Job 350 $144,600
Required -
a. Journalize the entry to record the jobs completed.
b. Determine the cost of the unfinished jobs at March 31.
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