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 216 288,000 Job 224 225,000 Job 230 436,800

a. Journalize the entry to record the jobs completed.

b. Determine the cost of the unfinished jobs at January 31. $