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Problem - Entry for jobs completed; cost of unfinished jobs
The following account appears in the ledger prior to recognizing the jobs completed in January:
Work in Process
Balance, January 1
$72,000
Direct materials
390,000
Direct labor
500,000
Factory overhead
250,000
Jobs finished during January are summarized as follows:
Job 210
$200,000
Job 224
$225,000
Job 216
288,000
Job 230
436,800
Required -
a. Journalize the entry to record the jobs completed.
b. Determine the cost of the unfinished jobs at January 31.
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