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The following account appears in the ledger prior to recognizing the jobs completed in January:
Work in Process Balance, January 1 $16,040
Direct materials 130,410
Direct labor 140,670
Factory overhead 73,940
Jobs finished during January are summarized as follows:
Job 210 $64,990
Job 216 39,720
Job 224 75,820
Job 230 137,200
Question a. Journalize the entry to record the jobs completed.
Question b. Determine the cost of the unfinished jobs at January 31.
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